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For the best quality I agree with mingkee you should re-encode from the original source it will sound even better than encoding from an MP3 as by converting from an MP3 you can't regain the information removed when it was initially encoded.
The analogy I like (not mine) is that by encoding MP3 to OGG it is like photocopying a photocopy - much better to photocopy the original :approve:
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