This happens only with 24khz mode.
I can hear some distortions.
C:\>ffmpeg -i 24khz_2ch_160kbps.wav -t 2 -f null -
ffmpeg version N-46755-ge70144c Copyright (c) 2000-2012 the FFmpeg developers
built on Nov 15 2012 02:38:20 with gcc 4.5.0 (GCC) 20100414 (Fedora MinGW 4.5.
0-1.fc14)
configuration: --prefix=/var/www/users/research/ffmpeg/snapshots/build --arch=
x86 --target-os=mingw32 --cross-prefix=i686-pc-mingw32- --cc='ccache i686-pc-min
gw32-gcc' --enable-w32threads --enable-memalign-hack --enable-runtime-cpudetect
--enable-cross-compile --enable-static --disable-shared --extra-libs='-lws2_32 -
lwinmm -lpthread' --extra-cflags='--static -I/var/www/users/research/ffmpeg/snap
shots/build/include' --extra-ldflags='-static -L/var/www/users/research/ffmpeg/s
napshots/build/lib' --enable-bzlib --enable-zlib --enable-gpl --enable-version3
--enable-nonfree --enable-libx264 --enable-libspeex --enable-libtheora --enable-
libvorbis --enable-libfaac --enable-libxvid --enable-libopencore-amrnb --enable-
libopencore-amrwb --enable-libmp3lame --enable-libvpx --disable-decoder=libvpx
libavutil 52. 6.100 / 52. 6.100
libavcodec 54. 71.100 / 54. 71.100
libavformat 54. 36.100 / 54. 36.100
libavdevice 54. 3.100 / 54. 3.100
libavfilter 3. 23.100 / 3. 23.100
libswscale 2. 1.102 / 2. 1.102
libswresample 0. 16.100 / 0. 16.100
libpostproc 52. 1.100 / 52. 1.100
[wav @ 0x1edc3c0] max_analyze_duration 5000000 reached at 5016000
[wav @ 0x1edc3c0] Estimating duration from bitrate, this may be inaccurate
Input #0, wav, from '24khz_2ch_160kbps.wav':
Duration: 00:00:33.12, bitrate: 127 kb/s
Stream #0:0: Audio: mp3 (U[0][0][0] / 0x0055), 24000 Hz, stereo, s16, 128 kb
/s
Output #0, null, to 'pipe:':
Metadata:
encoder : Lavf54.36.100
Stream #0:0: Audio: pcm_s16le, 24000 Hz, stereo, s16, 768 kb/s
Stream mapping:
Stream #0:0 -> #0:0 (mp3 -> pcm_s16le)
Press [q] to stop, [?] for help
[mp3 @ 0x1edcb60] overread, skip -7 enddists: -6 -6
[mp3 @ 0x1edcb60] overread, skip -6 enddists: -5 -5
[mp3 @ 0x1edcb60] overread, skip -9 enddists: -1 -1
[mp3 @ 0x1edcb60] overread, skip -7 enddists: -3 -3
Last message repeated 1 times
[mp3 @ 0x1edcb60] overread, skip -6 enddists: -2 -2
[mp3 @ 0x1edcb60] overread, skip -6 enddists: -4 -4
[mp3 @ 0x1edcb60] overread, skip -7 enddists: -4 -4
size= 0kB time=00:00:02.01 bitrate= 0.0kbits/s
video:0kB audio:189kB subtitle:0 global headers:0kB muxing overhead -100.000000%
with mono 24khz there is only 1 overread