We’ve all listened to digital music, right? And that means you’ve probably heard of “bitrate” or come across files that have “kbps” at the end. Thing is… what does that mean? What the hell is bitrate?
I'm sure a conversion is possible; however, your taking lossy, and converting to lossy (that is low bit rate no less) so you are going to get a pretty ugly sounding track. I'm not sure what kind of ...
In theory CBR 320 kbps is better quality, since it's the highest the spec supports. In practice you're not going to hear any difference unless you're some freak of nature.