Download and install WavePad Music Editing Software (see "Resources"). Launch the program after the installation has completed.
Go to "File" and choose "Open File." Select the FLAC file you want to convert and click "Open."
Select "File" followed by "Save File As." Next to "Save as type," select "MPEG-4 Audio (*.m4a)" and click "Save."
Choose your encoder settings. If you are not familiar with these settings, select "Average Bitrate (ABR)" and a bitrate of 256--this is the same quality as the songs currently sold at iTunes. If you want a higher quality, choose a higher bitrate. Click "OK" to save the converted file.
Download and install Audacity (see "Resources"). Launch the program after the installation is complete.
Go to "File" followed by "Open." Choose the FLAC file you want to convert and select "Open."
Go to "File" and select "Export as WAV." Choose a directory you want to save the WAV file to and click "Save." Close Audacity by going to "File" followed by "Exit."
Open iTunes. Go to "Edit" followed by "Preferences." Under the "General" tab, go to "Import Settings." Next to "Import Using," select "AAC Encoder" and click "OK."
Go to "File" and click on "New Playlist." A new playlist called "Untitled Playist" will be created. If you want to name your playlist, double-click on it and type a new name. Drag the WAV file you created in step 3 into the new playist. Highlight the WAV file in iTunes. Select "Advanced" followed by "Create AAC version." This will create an M4A version of the file and place it in your iTunes library.
Go to the Media-Convert website (see "Resources"). Click on "Choose File" and select the FLAC file you want to convert.
Select "MPEG-4 Advanced Audio Coding (.m4a)" next to "Output Format," then click "OK." The file will upload to the site to convert.
Click on the download link after the file conversion is complete to save your M4A file.