They come from my VoIP provider as 16bit 8kHz WAV files. I crunch them down to MP3s using ffmpeg before uploading. I don't get any say in the source quality, but I'm quite pleased with it as well.
> but I'm quite pleased with it as well.
Have to say that despite the filtering of high frequencies making it sound, well, like a telephone... µ/A-law data sounds pretty well. Much better than GSM and most low-bandwidth codecs, especially if the encoded sound is not just pure voice but also background noise that comes with it.