While not MP3, the ISD chips
(http://www.winbond-usa.com/mambo/content/view/156/286/) work nicely. I
used the 8 minute chip in http://brailletutor.com

Simple SPI and audio interface.

Harold


>
> I am making a digital voice recorder, therefore, I need an mp3
> encoder-decoder board desperately. I get nothing when I google the key
> words, So, anyone knows which board si suitable for my job?
>



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