in case u have nero installed, start the Nero burning rom, then go to extras & select "encode files". simply add & convert to mp3 (powerpack lame), they will convert unless they are not drm protected
1.) Open the .m4a file in iTunes ( File -> Add file to library )
2.) Now goto: Edit -> Preferences -> Advanced -> Importing and select MP3 Encoder in the Import Using drop-down box! ( Here u can also set the Bitrates, etc accordoing to ur requirements), then click on OK.
3.) Now right-click on the .m4a file and select Convert Selection to MP3.
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