Yes, of course you can convert MP3 files into any other format that you can find software for.
But because MP3s are created with lossy compression, the information they contain about the music is not a perfect copy of the original.
So you would be working from an imperfect source. Even if the format you were converting to allowed better audio quality than MP3, your converted files would not be able to make use of this extra quality, because you would be working from an MP3 file. Conversion and compression can only ever make quality stay the same or get worse; they can never make quality improve.
The only way to get more purity would be to delete all your MP3 files and start all over again, creating new files from the original audio source, be it CD or vinyl or whatever.
Keeping an archive of your music in a lossless audio format would mean that you could batch-process those lossless files to produce a collection of music files in lossy format suitable for portable players.
Using a lossless audio file is as good as using the actual source; but creating audio files automatically (using suitable software) from an entire archive of existing lossless audio files is a lot quicker than copying from the original source (e.g. ripping from CD) one source at a time.
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