Greetings All, this is my first post.
I have a subsciption service to one of the mp3 libraries. I have recently been converting my mp3's to 48khz WAV and making audio only video DVD's. It is my understanding my choices are WAV and AC3. Seeing that the source is an Mp3 ranging from 128 to 192kbt does WAV offer any benefit over AC3? I may switch to a service that has Ogg files.
Also, (I think I know the answer to this one) does upsampling an MP3 or Ogg to a different format provide any benefits for playback on my PC using Foobar? I use a Hercules GT sound card and Klipsch THX speakers. At night I use the Digital Out to an NAD preamp and Grado SR225 headphones.

Yes, the WAV files will be of better quality. The fact that the source is MP3@128-192kbps has no influence on that. AC3 is a lossy format and hence an additional loss is introduced. Actually, converting to WAV@48kHz isn't lossless either but the conversion to AC3 introduces a second loss as well. The process you are doing can be described this way:
1. MP3-to-WAV:
MP3(44.1khz*) [decode=lossless**] -> WAV(44.1kHz) [resample=lossy] -> WAV(48 kHz)
2. MP3-to-AC3 :
MP3(44.1khz*) [decode=lossless**] -> WAV(44.1kHz) [resample=lossy] -> WAV(48 kHz) [encode=lossy] -> AC3

* The MP3 is most likely sourced from CD and then 44.1kHz, but you know that better than me...
** Actually this isn't really lossless either, but this part has to be done anyway upon playback so it doesn't introduce any additional loss.


It doesn't affect the answer I gave above regarding WAV/AC3. But the Ogg files may be of better quality.


No, you are only introducing additional loss.


If you are interested in storing your music on DVD:s with minimum loss you may be interested in http://dvd-audio.sourceforge.net/
Using DVD Audio you don't need to resample files@44.1kHz to 48 kHz as DVD audio supports 44.1 kHz as well. Only problem is that you need a DVD Audio capable DVD player.

Thanks for the response. A years' worth of AC3 music on one DVD is an intriguing idea, but 6 hours of WAV's is still plenty. I use audio only DVD due to an older DVD player. I also have a 20 year old Sony ESD CD player that only plays CD's, but VERY, VERY well. I am still in the research stage on a new DVD player. DVD Audio/SACD players are becoming more common everyday and as the technology matures, prices will come down and source material compatibility will continue to improve. For now I will continue to create playlists of the MP3's and Ogg's for playback on my PC, and use Foobar2000 to convert them to 48khz WAV, and create an audio only DVD using DVDLab Pro. In time I will get an all in one player with network internet access and then finally retire some old friends.

I can't believe I missed to ask the obvious...

Doesn't your DVD-player play MP3 on CD?

No, the DVD player is limited to DVD-ROM. I tend to take professional reviews of equipment literally, especially if they meet important criteria for testing. Unfortunately, the top rated players carry top prices. I will choose a top rated CD/MP3/DVD/DVD-R/DVD-A/SACD player, and perhaps the prices will fall enough by December to treat myself for the holidays.