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No, I said that: if the original mp3 files had distortion, the destination files would have it . Whatever formats you convert, the distortion won't lose.

I often use SoundForge for converting all of formats audio files. SoundForge is so well to process audio. :D

I think the cause of distortion is oringinal .mp3 file, it has distortion by itself. Not cause by converting.

Ps: my English is not good, so u may not understand. :D