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I would go with mp3, since you won't run into as many problems as you would with some of the other formats.
You can listen to them on pretty much any audio player, transfer them to a mp3 player without a hitch.
I would also recommend 320 bit rate, especially if your an audio enthsiast.
However, if you have other other audio files such as wma or ogg, or any other file types, you should not re-encode them to mp3 since you may lose quality. The other way of dealing with this problem is re-encoding them using a high bit rate.
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