BITRATE=96
LAMEOPTS = -b $BITRATE -h --quiet

ogg  => mp3 : oggdec -R -b 16 -e 1 -s 1 -o - -Q $< | lame -r -s 44.1 --bitwidth 16 --signed --big-endian $LAMEOPTS - $@
mp3  => mp3 : lame $LAMEOPTS $< $@
aac  => mp3 : faad -s - | lame $LAMEOPTS - $@
flac => mp3 : flac -sdc $< | lame $LAMEOPTS - $@