oggenc will re-encode MP3 files to Ogg format very nicely, with output
bitrate specified using the -m or --mode option, with modes as numeric
arguments from 1 to 6 (default = 3), corresponding to the following:

     Mode    |    Bitrate
       1     |       N/A
       2     |    128 kbps
       3     |    160 kbps
       4     |    192 kbps
       5     |    256 kbps
       6     |    350 kbps

You can get oggenc at http://www.vorbis.com/download.html
=========================================== XMMS
xmms http://linux10.cs.uaf.edu:8000/kuac64stereo
======================== record sound
 sox -V -c2 -r 44100 -t ossdsp -w -s /dev/dsp /tmp/mysound.wav
------------------------
dd if=/dev/dsp of=sound.raw bs=8k
wavr -f rec.wav -r <sample_rate> -l <seconds> -s l