Change iTunes Settings to Create MP3s
The first step is to make sure the iTunes file conversion feature is set to create MP3 files. It can produce many kinds of files, including AAC, MP3, and Apple Lossless. To enable iTunes to create MP3 files:
How to Convert AAC to MP3 Using iTunes
To convert an AAC music file to MP3 format in iTunes:
How to Get the Best Sound Quality for Converted Files
Converting a song from AAC to MP3 (or vice versa) can result in a loss of sound quality for the converted file. That’s because both formats keep the file size small by using compression technologies that reduce some sound quality at high and low frequencies. Most people don’t notice this compression. This means that AAC and MP3 files are already compressed. Converting the song to a new format further compresses it. You may not notice this difference in audio quality, but if you have great ears or great audio equipment, you might. Ensure the best audio quality for files by converting from a high-quality original, rather than a compressed file. For example, ripping a song from CD to MP3 is better than ripping it to AAC and then converting to MP3. If you don’t have a CD, find a lossless version of the original song to convert.