Best method for m4a to mp3 conversion?

[Pascal]

I've had a look through the archives but not found the answer; I have 128kbps m4a files and would like to know what is the best method and choice of bitrate to convert them to mp3, aiming to get the best quality possible?

Thanks,
Pascal

[Spoon]

Re: Best method for m4a to mp3 conversion?

For the best quality you would have to use 320Kbps mp3 and even then quality is slightly lost going from lossy >> lossy compression.

Realistically you might find 'alt preset standard' on the mp3 sounds great.