Apply Dithering to mp3 Files?

I typically use Audio Export Mixdown in Cubase 4, to export my mixes in progress (recorded at 44.1k, 32 bit), to mp3 files (44.1k, 192 kbps), to compare with other mp3’s or email to friends.

I understand I should probably use dithering when mixing down to a 16 bit CD audio file, but I’m not clear if this applies to mp3 files.

Is there a need to apply dithering to the mp3 files (44.1k, 192 kbps), or is this a non-issue?

It probably a non issue, but it would do no harm to dither if you feel the need!