BiEn - ISR-Messianic.org - Nathan Reynolds SnatchedFromTheFlames.com

Made into wav with Foobar2000, Encoded in windows 7 with CDex 2.24, with Lame MP3 Encoder 1.32 engine 3.99MMX - 
Bitrate Min 32kbps Max 320kbps - VBR Quality VBR 0.

Used Foobar2000 with ReplayGain, scan per-file track gain and Apply gain to file content 89 dB,
ticked Make files louder of quieter, ticked Lower adjustment to prevent clipping according to peak information.

Nearly halfed the size from the M4A and don't think you will be able to hear any difference in quality - 
and MP3 is just all around more compatible with things.

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- Darkijah ben Jehovah