and I forgot to say, on the other hand, I have some music that was downloaded at 320kbps that, after converting to wav, sounds pretty good, at least to me. Hope this helps.
bdpf, I don't think that anything is really gained by converting a lossy file into a lossless version. I think that once you strip a file down and compress it what was removed is gone forever.
I do know that several people claim that the difference between a 320kbps mp3 and a lossless audio file is minimal. When you start listening to lower bitrate mp3's things just get worse though.
