Pushed new version 1

I will merge only 100%-ready things. I.e. only something that doesn’t break anything for linux users, doesn’t include irrelevant-on-windows files (i.e. alsaplugin.c, it is irrelevant even on MinGW) in the VisualStudio project, and doesn’t contain meaningless whitespace changes and unrelated changes to the build system. If you can’t do this, please send me patches via e-mail, not merge requests. I treat merge requests as something finished, i.e. that has to be either rejected or applied as-is, and patches-via-email as something that I can change to my taste and apply.

That said, I have applied some the same ideas as you did. E.g., I removed the dependency on pkg-config for generating the ./configure script and fixed compilation under MSVC by including config.h everywhere (instead of polluting the C files with the INLINE macro and ifdefs). You can test this (and also create a valid replacement for your config_msvc.h file) by installing MinGW and running this in the VC command line:

bash
autoreconf -f -i -v  
./configure CC=cl LD=link MAKE=mingw32-make  
mingw32-make

As for the inclusion of the whole math_tables.c file for MSVC, please reconsider, and maybe make it a custom build step. I have some unfinished changes sitting on my laptop that would make that file more than a megabyte in size, for vector quantization support.

bitrate = atoi(opt.optarg) * 1000;

This breaks some important use cases (such as CD or half-rate DVD encoding) that require bitrates that are not an integer multiple of 1 kbps.

Thnak you for the hint.

I will make that option accept a float value then:
bitrate = (int)(atof(opt.optarg) * 1000.0f);

Regards,
MuldeR.

Not sure that a floating-point parameter is a good idea. I'd keep it as a bits-per-second value, and multiply by 1000 if it is too low for a sane value. Or maybe add “cd”, “dvd” and “dvdhalf” (or something like that) as valid bitrate values for use cases not covered by integer bit rates. I don’t insist, though.