Flac or 320kbs mp3

[SunKing]

Can anyone tell me which would be the best quality audio file?

a) A flac file encoded to 128kbs mp3
b) 320kbs mp3

 

[Dude Lebowski]

Obviously 320kbs is going to sound better if converted correctly.

I suggest you check out the following guides http://wiki.hydrogenaudio.org/index.php?title=Lame. This one explains the different settings for your particular needs. I personally use the preset for portable players, very small size but you wouldn't hear the difference.
And this one http://www.afterdawn.com/guides/archive/mydeneaclame.cfm which is a profile made by audiophiles that gives the best sounding mp3's.

 

[HorseHead]

I would have thought the FLAC file would be better quality, as it's a lossless audio codec (as opposed to lossy mp3)?

Edit: misread the original question. Yes, the 320 kbps mp3 would be better quality...

 

[SunKing]

Thanks for the help guys I thought the 320 would be better but wanted to confirm it.