Audio Bit Rate And Sample rate

Which is beter, Higher or lower for thesse. Been doing some convrsions and the sound has been coming out a bit iffy.

Both higher.

Bit rate controls compressed file sized. The higher, the more space and better it should sound.

Sample rate is sort of the same, but is for quantizing purposes.

To add to what Aron said:
Bit rate determines how compressed the file is. While it does effect sound quality, it does so in the way of a parabola (higher the bit rate, the less difference you will see).

Sample rate is the quality of the recording itself. It has much more of an effect on sound quality as it is directly related.

What have you been using for conversions, and how have you been converting?

Videos, Been using Any Video Converter.
Pulls off an amazing quality for video, Just was noticing when I Was Converting Ghost in the Shell, The voices Sounded off.