problem in importing mp3 sounds

I need to attach mp3 sounds, which is at 16 bit , 128 kbps -  48,000 hz  stereo for my flash file. when i try to import these sound in flash it shows me sone error message. so i changed its kbps and hz to 94 kbps - 44,000 HZ, in sound forge, now i can import. But i have lossed sound quality. when i increase kbps and hz again i can't import.

Is it flash can't import the sound files more than  48,000 hz.

Any help!

Thanks in advance,

Ayathas