Mine

ffmpeg -i  26.mpg   -ab 56 -ar 22050 -b 500 -r 15 -s 320x240  26.flv
FFmpeg version SVN-r7272, Copyright (c) 2000-2006 Fabrice Bellard, et al.
  configuration:  --enable-mp3lame --enable-libogg --enable-vorbis --disable-mmx --enable-shared
  libavutil version: 49.1.0
  libavcodec version: 51.26.0
  libavformat version: 51.6.0
  built on Dec 10 2006 23:44:13, gcc: 3.4.6 20060404 (Red Hat 3.4.6-3)
Input #0, mpeg, from '26.mpg':
  Duration: 00:00:05.0, start: 0.136956, bitrate: 652 kb/s
  Stream #0.0[0x1e0]: Video: mpeg1video, yuv420p, 240x180, 204 kb/s, 23.98 fps(r)
  Stream #0.1[0x1c0]: Audio: mp2, 44100 Hz, mono, 64 kb/s
Output #0, flv, to '26.flv':
  Stream #0.0: Video: flv, yuv420p, 320x240, q=2-31, 0 kb/s, 15.00 fps(c)
  Stream #0.1: Audio: mp3, 22050 Hz, mono, 56 kb/s
Stream mapping:
  Stream #0.0 -> #0.0
  Stream #0.1 -> #0.1
Press [q] to stop encoding
frame=  181 q=31.0 Lsize=     278kB time=12.0 bitrate= 190.2kbits/s
video:186kB audio:82kB global headers:0kB muxing overhead 3.796786%