Make a few conversions and listen to a few of them.
I'm not sure about WMA->MP3 conversions, but most people who have done real testing, consider MP3 to be the higher quality. I've read where lame encoded MP3s are indistinguishable from cd at 113kbs. The use of Lame is very important though, there are some crappy encoders out there. I've encoded mine using lame at 192, and have exceptionally accurate home speakers, and I can't tell the difference between mp3 and cd, even when really trying to listen for a difference.
When converting WMA > MP3, make sure you pick an app that uses the lame encoder. I assume winlame would obviously.
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