-B n Maximum VBR/ABR bitrate
Specifies the maximum allowed bitrate when using VBR/ABR. Please see -b for restrictions on the value of n.
The use of -B is not recommended. A 128 kbps CBR bitstream, because of the bit reservoir, can actually have frames which use as many bits as a 320 kbps frame. VBR modes minimise the use of the bit reservoir, and thus need to allow 320 kbps frames to get the same flexibility as CBR streams.
Tip
If you own an mp3 hardware player build upon a MAS 3503 chip, you must set maximum bitrate to no more than 224 kbps.