If you have Nero7 there is an application to Encode Audio Files. You can encode unprotected AAC files to MP3 if you have the appropriate plug ins. If you don't have AAC and MP3 options already, plugins are available from http://neroplugins.afterdawn.com/ Grab the MP3 and AAC plugins, unzip the files and put nxMyAAC.dll and nxLame.dll into C:\Program Files\Common Files\Ahead\AudioPlugins. You should then be able to select AAC source files and then encode them to MP3 from within the Encode Audio File option. Because you are going from compressed to compressed audio, don't expect audiophile quality. I understand iTunes does it also, but the MP3 encode is not a LAME MP3 encoder.
