Edua

Sorry for this perhaps naive question. Let' say I save onto my computer a number of tracks from a CD in ATRAC3+ 192 kbps. According" to Sonic Stage I can transfer them onto my device using that resolution "as is" or choosing a different one. Now it seems fairly evident that even if I chose a HIGHER bitrate at that point, I'm not going to get closer to the quality of the original CD (right?). But what happens if you go for a LOWER bitrate? What I mean is: will you get an even lower audio quality because of the "re-conversion" involved than if you had directly used that lower resolution to begin with? Thanks a lot for any answers. Ed