Say I need to store 160 kbps mp3’s on my phone. No more than 160 kbps. Then I learned it’s best to search for a lossless format and convert to 160 then to grab anything above 160 and bellow 320 kbps. So for example it’s best to avoid grabing a 256 kbps file and go straight to Flac to convert to 160. Got it?

Simple. I have limited space in my phone and I want to store around 160 kbps mp3 files on it (VBR). So the question is what source file I should get for best quality. Of course Flac is best and if I can use 320 kbps files, it would still be worse than using Flac as source. I thinking about storage space here.