mpeg mp3 code resource search result, page 44, Verysource

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[Visual C++ (VC++)] AdoEncMp3.rar completely accomplish Mp3 encoder with source code and examples
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[C/C++] CDMP3_project.zip CDMP3 player CD contains MP3 decoder
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[Visual C++ (VC++)] Atmel.rar MP3 decoding procedures for doing drive MP3
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