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MP3 | File Formats Wiki | Fandom
https://fileformats.fandom.com/wiki/MP3#:~:text=Several%20bit%20rates%20are%20specified%20in%20the%20MPEG-1,the%20main%20source%20used%20for%20creating%20MP3%20files.
MP3 (MPEG Layer III Audio Encoding) - Library of Congress
https://www.loc.gov/preservation/digital/formats/fdd/fdd000012.shtml
Audio | MPEG
https://mpeg.chiariglione.org/standards/mpeg-2/audio
MPEG-1 Layer 3 was standardized for the higher sampling rates of 32, 44.1 and 48 kHz in MPEG-1 in 1992.. Figure 1 shows a high level overview of the MPEG-1 Layers I and II coders. The input signal is transformed into 32 subband signals that are uniformly distributed over frequency by means of a critically sampled QMF filterbank.
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