why itunes downsamples my 96kbs and 112kbs encodes to 32000hz cbr or vbr
and is there a mean to ovoid it
not with nero aac
i need to encode with itunes because it keeps the lyrics and the album art

They probably felt that they got better quality at 32000 than at 44100. Even though this limits the maximum frequencies to less than 16000 Hz, it makes more bits available for encoding what's left, and most people won't hear the low pass.

Or the lowpass would be less noticeable/annoying compared to the artifacts you'd have without it.