Melanie, I realize that you are looking for a program to do 
this.  Switch will do it.  However, if or until you get this 
program, there is a wonderful online service which will 
convert most any file type you wish.  The site is
http://www.zamzar.com
and you do not need a paid account to use the service. 
Essentially, you upload the file you wish to convert.  You 
then specify the format to which the file is to be 
converted.  A few minutes later, you receive an email which 
contains a link which, when clicked on, causes your 
converted file to be downloaded to your PC.

Don Roberts

----- Original Message ----- 
From: "Melanie Clouser" <mc...@verizon.net>
To: "PC Audio Discussion List" <pc-audio@pc-audio.org>
Sent: Tuesday, June 30, 2009 8:23 AM
Subject: Converting .mp3 to ..aac


Trying to figure out how to convert .mp3 files to .aac ... 
the format needed
to play music on the Nintendo DSI. I'm told ITunes can do it 
... but I was
hoping that either Goldwave or another program might do the 
job. I'm not
familiar with using ITunes. And, is it even compatible 
without buying the
scripts to make it work?

Melanie


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