Eufony Free AAC MP3 Converter is a powerful audio converter for AAC to MP3 and MP3 to AAC conversion. You can convert mobile phone ringtones or songs easily with the converter.

Features:

Convert AAC to MP3, Convert MP3 to AAC.
High speed and high quality sound conversion.
Build-in aac, mpeg-1 audio layer 3 audio player.
Resample between different sampling rates, bits per sample, stereo/ mono channels, bitrate and volume.
Full decode and high-quality encode.
Batch conversion.
Convert ringtones for mobile phone.
Auto-rename after conversion.
Explorer-like user interface, very easy to use, no training required.
Highlighting file format with colors in the converter.
No ads or spyware, 100% clean and virus free.

Typical Applications:

You want to make a movie or slide show on Windows Movie Maker but it's telling you you can't use your music because they are AAC files.
You don't want to buy ringtones, you would like to convert mp3 to aac and get songs work as mobile phone ringtones.
You have all your aac music on your portable hard drive, and you need to convert it to mp3 because your mp3 player won't play it, but you don't want to (and might not be able to) put it on my computer.
You have your entire music collection saved on iTunes in unprotected AAC format and you would like to convert aac to mp3 for mp3 player.
You've purchased music on iTunes, but wish to convert them to mp3/wma files.
You're trying to add some music files to your phones MP3 player, but the files are from your iTunes and are in AAC Audio format.
Your teacher pdcast the class lectures but they are in AAC format and you're unable to load them onto your portable MP3 player.

The converter is unable to extract audio from mp4 video files and save as aac format.
The converter is unable to convert protected aac.
The converter is designed for Windows 32/64bit, apple Mac or Free Linux version is not available.

http://www.softe.net/audio_converter/