Convert From mp3 to mp2?
 

I would want to know:
If I have a file mp3 128kbps, when I transform it in mp2 is sufficient to use 128 kbps or I have some advantage to use a higher bitrate ?

thanks

Yes you will have an advantage using a higher bitrate. 128kb .mp3 will be of higher quality than an 128kb .mp2 :!:
Use 160kb at least to obtain a similar quality.