http://www.mp3-box.org/itunes-mp3-converter/
Can I use iTunes converter to make 128-kbps quality better?
I would like to bring up the quality for my 128-kbps music files to 192. Using the iTunes mp3/AAC converter, is this possible? Is it possible at all? I read on about.com that AAC 192-kbps is almost indistinguishable from lossless files. http://pcworld.about.com/news/Sep032004id117664.htm
I suppose you *could* convert 128kbps audio to 192kbps, but it would still be the same quality as the original and would be larger.
It’s like photo copying a poor quality picture with a high resolution photo copier. The result isn’t going to be any better than the original.
How To Convert Any Audio Format That ITunes Can Read to MP3 WAV ACC AIFF or Apple lossless