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http://faceprint.com/software.phtml

Since no one mentioned it there is a Perl script on this page that has
an mp32ogg transcoder.  Again, remember that you both formats drop
stuff, so you are getting the worst possible compression.

		Have fun,
			Ted

PS - For those who really want lossless, I like FLAC (flac.sf.net) which
does about a 50% compression without any loss.

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