Step Three: Locate your files
Your new MP3s sit in the same folder as the original AACs. If you know where this is, all you need to do is locate them and copy the MP3s into any folder on your computer, drag them into your favourite music software, or on to your MP3 player, and you're done.
If you don't know where the files are located, simply click Edit from the iTunes menu, then select Preferences (or, on OS X, go to 'iTunes > Preferences'). Choose the Advanced tab, and look at the 'iTunes Music folder location' box. This is the folder on your hard drive that iTunes saves your downloads to. Navigate to it through My Computer or Finder, and remember it for future use.
And that's it! Your iTunes Plus downloads are now in MP3 format, and can be played on any device that supports MP3s. If you have any questions at all, head over to our forums and leave us a question, which ourselves and the CNET UK community will aim to help you out with.