Sample Rate: Number of sampling per second
Sample Size: The number of bits of information recorded for each sample
Mono: Mono data uses one channel.
Stereo: Stereo data uses two channels
Bitrate (CBR): In this mode, the bitrate will be the same for the whole file. It means that each part of your MP3 file will be using the same number of bits
Bitrate (VBR): With variable bit rate MP3s, the encoder automatically detects which bit rate is most appropriate for the sound being encoded.
Include File Tags: Keep source audio file's tag information after conversion