http://www.mp3load.ws/batch-convert-mp3-bitrate/

Is it better to convert 320kbps MP3 to 128kbps M4a, OR 320kbps MP3 to 128kbpbs mp3, which has better quality?
Hey, I want to batch convert my collection of 320kbps mp3′s into either 128kbps M4A, or 128kbps MP3.
I want to have this 128kbps library for ipod only listening, so it can be low bitrate. Basically I want to know if ripping my 320′s to 128kbps MP3 is better or worse than ripping them to 128kbps M4a.
Also, if M4A is the better choice, can anyone recommend a good FREE application that can batch convert 9000+ MP3′s into M4A? I already have a good one that can convert into MP3.
Thanks! & 10 pts for best answer!
convert to m4a. it is better audio. use itunes to do it for free. select all your songs, rightclick on any one of them, and select “Convert to AAC”. AAC is the same as m4a.
By default itunes should automatically be set to AAC. If not then go to “edit”, “preferences”, “general” tab, “import settings”, “AAC encoder”
You can also convert to mp3, wav, aiff, and apple lossless
When it is done converting, you can delet all your mp3 files, and your m4a are saved in your iTunes folder. (documents and settings/my music/itunes)
EDIT: If you can find a program that will convert into mp5 or mp7, then use it, but there are very few that will, so m4a is your best bet for now.
How to convert your videos into almost any video format and almost any audio format