From what I understand decompressing the mp3 and re-encoding it will RUIN your sound quality. (we are talking music, right?)
In my view, it would be best to just download a higher bitrate file, 192 is pretty good, and I try not to dl at less than that. If you want to
record music onto your comp, I like to use the lame based encoders, using a Variable bit-rate.
Go to
http://www.arstechnica.com/wankerdes...mp3/mp3-1.html
For some good reading.
Edit:
Try
http://www.cdex.n3.net/ for the CDex program, it uses the Lame encoder, and is the same prog I use, without any trouble so far.