[Aka]

I think what he meant was. If you take that 128 kbps file and then encode it as a 320 kbps you're not going to gain any quality, infact you'll lose some. I think he just meant upconverting and converting from format to format will not give you anything more, it will only take away. Unless the source file is lossless.

So converting your MP3s to M4A is not a good idea, unless 1) You have to for it to work in your player 2) you're converting to a lower bitrate. Converting 128 kbps MP3 to 128 kbps M4A just degrades the file more as the different codecs remove different information to compact the file.

FLAC = Free Lossless Audio Codec

Files are huge, but half the size of WAV files. All my music is encoded in FLAC so that I can convert it to ANYTHING with best results. Also it's all ripped using EAC so it's as close to perfect as I think you can get.