Well to this the procedures is extremely simple. Just follow the instructions below.
- Install itunes (if not installed). <http://www.apple.com/itunes/download/>
- Select/Add the mp3 audio file that has to converted.
- Right click the file.
- Select << Create AAC Version>>.
- Go to recently added.
- While converting, it shows a orange circle with a waving line.
- Once the conversion is done, a new file appears with a file extension as M4a and icon is of a Mp4 icon.
This is the process to do it.
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