sp;                 : DWORD;
  waveFormat                                                : PWAVEFORMATEX;
  mp3format                                                 : PMPEGLAYER3WAVEFORMAT;
  g_mp3stream                                               : HACMSTREAM;
  fpIn, fpOut                                               : Integer;
  rawbufsize                                                : Cardinal;
  mp3buf, rawbuf                                            : PBYTE;
  mp3streamHead                                             : TACMSTREAMHEADER;
  count                                                     : Cardinal;
  RawFileName                                               : string;
begin
  Result := False;
  acmDriverEnum(acmDriverEnumCallback, 0, 0);  &