A bit nicer for podcasts even though 24 kbps autov Vorbis 5.7 sounds like he-aac m4a at the same bitrate.  
    *  Ultra-low latency (typically from 3 to 9 ms)
    * Full audio bandwidth (44.1 kHz and 48 kHz)
    * Stereo support
    * Packet loss concealment
    * Constant bit-rates from 32 kbps to 128 kbps and above
    * A fixed-point version of the encoder and decoder 
Here is a lossy sample in flac format. 
Tech Specs
FLAC sample
more samples
 
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