Disclaimer Notice: Use of Third-Party Software or Web Sites
NOTE: Protected files cannot be converted to other formats. Prior to April 2009, purchased music from the iTunes Store were copy protected with Apple's FairPlay digital rights management (DRM) system. In 2009, Apple announced that iTunes Music Store would be DRM-free by April 2009. Songs downloaded from iTunes after this date were DRM-free and can be converted and/or transferred to Sansa players.
To change the conversion from AAC or M4A to MP3 we would need to do the following:
STEP 1 - Change to MP3 encoder
OS X
1a. Under iTunes, select Preferences.

Windows
1b. Click Edit > Preferences

2. Under General tab, click Import Settings...

3. Select Import Using to MP3 Encoder and press OK.

STEP 2 - Convert AAC files to MP3 format
1a. Ctrl + click (right-click on a PC) on an AAC or M4A format song and you should now have the Create MP3 Version option.

1b. OPTION - The same option can be found on top under the Advanced menu.

