Originally Posted by doddsy 
This is slightly off the topic but is there any reason why he uses 192kb/s? If he's just using the phone as a handy mp3 he should re-encode them to 92kb/s or even maybe 64kb/s if he's not an audiophile. That way you fit a lot more on and it's pretty hard to hear the difference, especially with the earphones that come with that phone.
You must have pretty bad hearing if you think that 64kbs MP3 is acceptable. 64kbps AAC is better, but still not good, still get waaaay to many audible artifacts.
80 or 96kbps AAC minimum, MP3 tends to be 128kbps or higher.