any decent ones that will also do bitrate converting.
just going through my music on computer and some is still at 128 and wondered if it will sound a bit better if I convert it, probably not but it'll be a bit more better to listen to :D
You can't go up from 128, if you want better quality you've got to start again from the original source.
Yes, it's like recording an old vinyl LP onto a CD - it'll still sound the same, and you'll still hear the scratches.