Step 1. Get and install Freemake Audio Converter on your computer and open it. Step 2. Click the +Audio button to import one FLAC file from your computer or directly drag and drop one FLAC file to Freemake Audio Converter. Step 3. Click the to MP3 tab, the to WAV tab, or other iTunes audio formats. How to use iTunes to convert Audio MP3 files to WAV format.Sample Size - 16 bits Sample Rate - 44.1 Khz,Bit Rate - 1411 Kbps We recommend using iTunes (but you can also use a program of your choosing). You can read more on how to convert an Audio CD to WAV files using iTunes here. Please be aware that by default these media players may be set to encode using a compressed audio format such as MP3, AAC, or WMA. These formats are all "lossy", meaning they discard some Open the program to prepare for the conversion process. Select the MP3 Audiobook: In the conversion tool, locate and select the MP3 audiobook file that you want to convert. You can usually do this by clicking on a “Browse” or “Add File” button within the software. Choose Output Format: Select the output format as M4B. Converting WMA Files. In iTunes for Windows, you can convert your unprotected WMA files to AAC files (or whatever file format is chosen in the Importing pane of iTunes Preferences) without changing the original WMA file. Simply drag the WMA files into your library in iTunes and iTunes does the grunt work, converting them for you. Follow the steps below for your device. On your Mac. Open the Apple Music app. In the menu bar, choose Music > Preferences. Click the Files tab, then click Import Settings. Click the menu next to Import Using, then choose the encoding format that you want to convert the song to. It’s that easy for your convert your media to MP3, AAC, WAV, AIFF, ALAC with iTunes 12 in Mac or Windows. This article also works for creating AAC, MP3, WAV, AIFF, Apple Lossless version in iTunes 11. Guide on How to Create AAC, MP3, WAV, AIFF, Apple Lossless Version in iTunes 12 in Mac/Windows Step 1: Open “General Preferences” window. Choose destination file path to save new WAV file. Click Start to convert MP3 to WAV. That‘s it! VLC makes it quick and easy to get MP3 into the neutral WAV format to inherit all editing abilities. Method 2: Convert Using iTunes. The popular iTunes software includes straightforward built-in audio format conversion capabilities. GdjNqs.