Step Two: Conversion
You can convert all your files in one go if you like, but for the purpose of this tutorial we're going to convert a single file. The process for converting multiple files is identical though -- just highlight all the songs you want to convert.
So, with your song or songs highlighted in the iTunes library, right-click on any one of them and choose Create MP3 Version. iTunes immediately begins converting your songs from AAC to MP3 using the settings we just altered.
The conversion process could take anything between a few seconds to a few hours depending on the number of songs you're converting and the speed of your computer. When complete, you'll have an AAC and MP3 version sitting side by side in your library. If you don't want to keep the AAC original, you can delete it now.
Next: Locate your files