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This is the Audio Device Graph Isolation service, a part of Vista and 7's audio services. The real audiodg.exe is harmless, but like any file it could be infected. If it's not doing anything, it should be fine. The worst that can happen by ending it is your audio goes out, restarting your computer would fix that.
MPEG-1 Audio Layer 3 mp3. MP3 is an audio format that can compress and encode an audio file. It uses the lossy compression algorithm to contain audio data. The lossy compression helps to reduce the data significantly without losing audio quality.