FLAC to MP3
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FLAC keeps every bit of the original recording, which is why collectors and archives use it — and why so little consumer hardware plays it. Converting to MP3 is how a lossless library gets onto a phone, a car stereo or an old player. Since you are starting from a lossless source, this is the one conversion where a high bitrate really pays: 320 kbps is the default here because the extra space costs little and the result is as close to the original as MP3 gets. Keep the FLAC files as your masters.
From a lossless library to a portable one
FLAC is the archival format — bit-perfect, tagged, and roughly half the size of WAV — which is why collections are kept in it and why so little consumer hardware plays it. Converting to MP3 is how that library gets onto a phone, a car or an old player without touching the originals.
This is the one conversion where the high bitrate is worth paying for. You are starting from a lossless source, so 320 kbps produces the best MP3 that can be made of it, and the extra storage over 192 kbps is trivial by modern standards.
Frequently asked questions
Should I delete the FLAC files afterwards?
No. They are your masters. If you ever want a different format or bitrate, converting again from FLAC is lossless up to that point; converting from the MP3 would not be.
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