I'm tidy upping my complete music collection and convert. Again, I thought about the best format or the bit rate, have already researched a bit, but I am unsure of what concerns a few details. As far as I could see M4a (with AAC codec) probably the best format. Unfortunately, lossy compression, but smaller than MP3. At bit rate, so as the minds are moving, from many sources it becomes clear that most ears should only perceive a maximum of 256. Much more is the quality, as many 320 copies are nevertheless scrapy. I personally hear at least most of the songs the difference between 128 and 320. So what would be recommended for the FLAC into conversion? Then the evil topic of the loss after loss conversion: It is called yes that would be a no-go, since again loss goes along. But since m4a occupies less space in about 320 kbps MP3 (LAME codec) with the same quality and size of a 256 kbps m4a, the consideration would also convert the MP3s. What exactly is the quality of this? Is there really a difference in a 320 mp3 to 256 m4a, or 256/128 kbps? Equipment: 50 € sound card via 400 € Speaker. Thanks in advance for tips.