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Originally Posted by Lupo MP3's do not have a set internal bit depth. Feeding a 24 bit signal may possibly give better results than a 16 bit signal, if the encoder accepts the longer word length. Ditto with the output of the decoder. |
Yes, this rings truer to me too. I don't know where I read (or heard) that is "recommended" to convert first from 24 to 16 bit (44.1?)

. I never spent anytime trying to prove or disprove that. So, thank you, I will take face value what you are saying. --- thumbsup
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As for mastering from mp3's - one thing to keep in mind is that the output of the decoder can clip if the destination is an integer PCM word.
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Agree. Also, a mp3 resulting file for sure will be clipping even if you've set your max peak at -.10 dBFS.
Best regards,