as this has been already discussed, converting an mp3 (lossy) codec between bit rates degrades its quality even more, the process transcoding. its better to stick to whatever you have and burn it to a cd if you have cd player and be contended if you intend for quality.
after all, a cd was available for 6-11 Rs arnd 2 yrs back. (i havn't purchased a cd since then!

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