MP3 to WAV bitrate conversion?

Rontox

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I'm running out of space on my MP3 player, and want to re-encode some songs/albums. At the moment, they are encoded at 320kbps. If I were to encode them into WAV and then encode them into VBR, would the quality be less than if I had ripped the files as VBR?

Thanks in advance.
 
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