Agree MP3 to M4A AAC Converter is an audio converter. It only supports MP3 files as input and it can convert those files into M4A, AAC, and AC3. The M4A format is very popular with Apple devices and it is one of the default formats in iTunes. Needless to say, it is supported by iPhones, iPods, and lots of other devices.
The graphical user interface used by this converter looks very basic. I like the fact that every setting is located in the main window, which saves your time setting you free of going to different menus or even the settings window to change conversion settings. Everything can be done with a few clicks. There is a video player for quick video preview located at the bottom left part of the screen. For each supported output format there are 6 quality settings: low quality, acceptable quality, normal quality, excellent quality, superb quality, and you can retain original data. You can change the settings manually from the drop-down menus as well.
This converter is quite fast. A 4-minute MP3 file was converted to M4A in less than 10 seconds on my computer. The resulting file played well on iTunes.
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