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...MP3->OGG is that the two codecs use different assumptions (psychoacoustic models, etc.) in performing the compression -- so transcoding often results in one codec trying to chase down and reproduce artifacts generated by the other. The "lather-rinse-repeat" encoding test described by Atilla is a bit different: roughly speaking, it simply magnifies the artifacts introduced by oggenc and makes them easier to identify. Obviously this is a non- linear process so it isn't perfect, but it's far from useless. I believe this type of testing has historically been done by other codec d...