Stuart,
Why do you wish to convert these files?
Converting them will not make them sound any better.
The only way this format can sound better is to rip them from a Lossless 
format into the desired format.
Glenn
----- Original Message ----- 
From: "stuart young" <stuartyo...@samobile.net>
To: "Mac OSX & iOS Accessibility" <mac-access@mac-access.net>
Sent: Sunday, September 16, 2012 4:07 PM
Subject: converting to aac format


Hi all.
I have a bunch of mp3 files on an external hard drive that I would like to 
convert to the .AAC format, before importing them in to my iTunes library. 
how would i go about achieving this? or is there an app that i can use with 
voice over to do this?.
many thanks for all of your help.
Regards.
Stuart.
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