Can someone tell me the difference between the lbr template and the 352x240 template please

As far as i know it gives 3Hrs in one cd and is only good for portible TVs

The original KVCD LBR was rated "Sub VCD" quality, and the purpose was to fit ~3 hours on one CD, to be viewed on small 5 inch or so TVs. The new (current) LBR is still rated ~3 hours per CD with almost VCD quality, even viewed on large TVs. The ULBR is rated ~6 hours on one CD, but for small TVs.
And then of course you have the Pocket PC templates (for tiny screens), that can fit "The Matrix" in a 128MB flash memory

-kwag

can we see a sample of that matrix?

Sure
Here it is: http://www.kvcd.net/matrix-ppc.m1v
Play it on a Pocket PC or play it on WMP, but don't make it full screen
Play it at it's native resolution, which is what it's supposed to look like on a Pocket PC. The sample is ~39 seconds and the file size is 659KB

-kwag

damn, i got to get a pocket pc. that sample looks great.

Hehe!, and that's an old sample encoded on July 4, 2002
If you make a new one today, one with the current GOP and Notch matrix, it will be even better

-kwag