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The best quality/best sounding type audio file for MP3's?

I have a Cowon MP3 player and I heard that different types of audio files have different levels of quality and some sound better than others. I would like the best type of audio files on my MP3 player but how do i get my songs in that format and what is the best format?

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If your player support FLAC,

I would go with the flac format. There are audio converter for such. Look for download on Cnet here.

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I agree on FLAC but...

1) If You have an MP3 encoded @128kbit/s... the quality WILL NOT change if converted to a "better" codec (the required information just isn't there anymore!!). If You encode Yourself, and Your player supports FLAC (note: FLAC takes twice the space of a HQ (@320kbit/s) MP3) I'd definitely go with FLAC

2) If You use basic, off-the-shelf, headphones/earplugs, You won't hear the difference.

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