MP3 Recoder allows users to convert audio files into lower bit rates, saving a marginally lower quality copy on an MP3 player and leaving the original file unchanged.
It can create the file name on the MP3 player from the source file to circumvent limitations of MP3 players and to organize the target files. Existing metadata can be used for this purpose (MP3 files: ID3 tags, OGG vorbis: comments).
See also the web site (link below).
Developers Wanted: Willing to hand over this project...