These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.00 s (backtrack: 0/20).

[ebuild  N     ] app-eselect/eselect-cdparanoia-0.1-r1::gentoo  0 KiB
[ebuild  N     ] media-sound/cdparanoia-3.10.2-r8::gentoo  USE="-static-libs" 191 KiB

Total: 2 packages (2 new), Size of downloads: 191 KiB