Okie! Here is the step-by-step tutorial
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.
Thats It