You still can't increase the quality of the sound. If you burn the songs to a CD (CDA format) you do not end up with the same thing as it would have been originally. So, yes you can convert to CDA and then Rip into MP3 at a higher bitrate...........but you will NOT gain anything. At best you will have an "artificial" felling that you have, because the file will say that it is the higher bitrate, but it will not sound any better.