Sadly, the answer is no. MP3 is a lossy compression algorithm, and "decoding" any given MP3, will result in the exact quality of that MP3. You CAN, however, make a "transparent" MP3 using the LAME codec and setting it to 256Kbps CBR stereo, CRC disabled, but no matter how "lightly" you compress using MP3, the decoded file will never be exactly the same as the original. There are lossless audio compression algorithms available, but they will never be able to yield compression ratios even remotely close to MP3.
Forgot to mention that different decoders can differ in quality themselves. But even the best decoders will only match the MP3's quality. More info
here.