Surely this would only be useful for going down bitrates? If you go from 128 -> 160 it's going to sound the same, since the original sound wave has already lost it's informtion in the translation to 128.

I think you'll need to go back to the original source (or at least the .WAV).

Cheers,

Paul.

Paul Haigh, Reg. 4120
(mk1) 6GB, Blue, 00254
(mk2) 12GB, Red, 00357