Step 1 - open iTunes and choose “Add File to Library” from
the File menu (If you have previously completed steps 2 skip to
step 3)
Step 2a: Set Preferences to Convert to MP3 files.
Step 2b
Step 2c
Step 2d: From the Setting drop down menu choose MP3
encoder.
Step 3 Locate the file that you want
to convert in iTunes, right click the file name and choose "Convert Selection to
MP3" from the menu that pops up.
