philippe_44 wrote: 
> How would that be?

Mp3 decoders can/do round different to each other and are often rounding
to 16 bit. mad uses 32bit floating point during calculations and then
rounds to 24 bit int for output.
The input bitdepth during encode is not related to the output bitdepth
at decode. Also if the decoder comes from the late 90's it is fairly
likely not iso compliant and simply decodes wrong.

Mp3 is a description of audio. The MP3 decoder converts that description
to pcm which FLAC can hold.
The conversion from description to pcm is not mathematically perfect and
includes rounding. The description does not follow finite integer
precision.

When you convert your MP3 to FLAC you are capturing forever one possible
version of a MP3 decode.

Your FLAC encoder will perfectly write what your MP3 decoder decodes and
then you are frozen at that point. It is what the MP3 decoder decodes
which is not set in stone (it is well defined...)

A future decoder in theory could pull even more precision out of an MP3
file then is currently known, eg even metadata such as the encoder used
may give the decoder hints for what it could do.

PS if using a good MP3 decoder like I'm sure LMS does you will never
hear the difference from 1 good MP3 decoder to the next.




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