Audio File Converting

I was wondering what program or format i should save audio files as for best quality.

Ive just been using Goldwave to convert them to 48k sample rate and a 320k bit rate in .mp3 format.

Recently, my friend said he used Nero to digitise his songs (i thought was wierd), but non the less it improved the quality. The only better thing i can find with nero is a 400k bit rate for .aac format and 500k for .ogg.

would these give such a drastic improvement?
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More about audio file converting
  1. it all depends on the original quality of the audio files!
  2. standard disc quality ripped songs, and some ones downloaded at 192 bit i tihnk
  3. i have always converted to flac!
  4. im trying to keep in mind that i can just burn a disc and put them in a car stereo or home theatre, and i just read that new ones are using AAC format, is that what would be the new great format?
  5. If you want to go with old palyers means, try wma format!
    New players with AAC support means go for AAC!

    Try these tools

    dbPoweramp
    http://www.dbpoweramp.com/

    Switch
    http://www.nch.com.au/switch/plus.html
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