For that you should look into various sites for those who have compared.I only want on computer 320 or FLAC but have heard that a 192/256 VBR is hard to distinguish on a average stereo let alone a portable.
Chazz
Chazz
MP3 conversion rate suggestions
I'm in the process of converting my FLAC files to MP3's for use on my iPhone. I will be using LAME. What have you found to be the best rate type (VBR, CBR etc.), & rate setting? That is, what saves the most memory, but provides the most acceptable sonics?