Mp3 down sampling

To: &quot; Loopers-Delight@loopers-delight.com &quot; &lt; Loopers-Delight@loopers-delight.com &gt;
From: &quot;Sony Felberg&quot; &lt; sony@real.com &gt;
Subject: Mp3 down sampling
Date: Mon, 28 Feb 2005 14:42:51 -0800 (Pacific Standard Time)

Hi,

I have 400plus mp3 file at 64kbps that I need to convert to Mmp3 at 48bkps. Does anyone know of a cheap tool, under 100 US$, that can do this conversion is batch mode?

TX!