[Michael Mullen]

First never record any lower than 256k MP3
You will never remove the artifacts created by compression in any format.
But you can create a comb filter in increments of 3k Htz that will reduce this greatly .
You will need a Daw that will allow you to use VST plugins and process their effects on you files .
A parametric EQ with at least 3 positions but 6 would be better. Also change the file to a WAV 44.1 16 bit
Set the 3 frequencies at the following:
1] 10830hz
2] 7830hz
3] 4830hz

Reduce all filters at about – 15 to -19 db
Start with narrow widths on you cuts somewhere around 1.45 to 2.50 db
If you have a EQ with more filters add this to the three.
Use a shelf filter set it around 12k and with a sharp slope { 72db } curve off the top frequencies .
You can adjust both settings to your liking .
For instance 7800 at a 36db slope .
This alone will reduce the artifacts quite a bit.
Part two:
Purchase the Accon Studio Rebirth Plugin and with this plugin draw back the sections you removed and slope
This plugin off at about 3k hz higher than your file.
This will give you file an analog feel .
Without the hiss of course .
Normalize when completed .

Part 3.
This is if you really want to get wild .
Down load Herman’s Vst hoist . Using you same EQ place it in the Hoist .
Set the Hoist to 192k 32 bit and reprint { record} the file . Your sound card will stay at 44.1 or 48 k
Set to your liking .
You now have a 1 92/ 32 file .
You can bring this back to you Daw and reduce to what ever size you wish .
Or change the 192/32 file back to an MP3 using 320 at 48k
Trust me it will sound a lot better.
Note;
You do not have to use all three filters {methods}
They are made to compliment each other
The first 2 will create good results and with a little practice you can do this to downloaded files off the internet .
If you are a analog person then you will feel right at home with this………………………………………………………………………

I use Izotope RX2 stand alone as my daw
Izotope Ozone 5 as my EQ comb filter
Accon Studio rebirth for the harmonics
Ik Multimedia PB EQ for the 192 upsampling.

Some of these Items can be found as Free VSTplugins as well as Daw different of course but able to perform the same function . But use the Herman Hoist it really does a good job at upsampling .
I do believe the Accon will have to be purchased . This is the only harmonics generator you can draw in the frequencies.
Last time I checked it was about 49 dollars.
Oh yea ; do not use headphones to mix be real use you ears and the room your in ………..
Feel free to E-mail me at…………………………
theresamullen@rocketmail.com