Hi there.  I acquired some software a few weeks ago called 'Audio
Cleaning Lab. Deluxe 3.0'.  Whilst it doesn't cure all ills in recorded
music, it is capable of improving recorded files and MP3's to an
amazing degree.  I have tried a few low quality MP3's through the
software and whilst it can't make it perfect, it does make it bearable.

Perhaps it may help Arthur Hine with his quest.

Stephen Simpson
http://www.happycowmusic.co.uk/