Converting to mp3

[chinni]

After extracting FLAC from CD, I want to create mp3 files out of it. I see music converter. What are recommended options to get best quality mp3?

I see following

converting to : I think the value is mp3 (lame) not sure.
Target: Bit rate (abr) or (cbr) Is CBR good?
Bit rate 320kbs
Encoding: slow (high quality)

Advanced has frequency not sure.

Appreciate to share typical values to get best mp3

[Spoon]

Re: Converting to mp3

The highest quality is 320Kbps, and CBR ensures that bitrate remains static, otherwise go for VBR -v0