How to Convert an MP3 to an ACC in iTunes
AAC, or Advanced Audio Coding, is a method of encoding digital audio and compressing it so that it requires fewer bytes of memory. AAC files can be of good quality while being significantly smaller than mp3 files. For this reason, they can be a better option for those listening to music on a phone, iPod, or similar device that may have a limited amount of space. Converting files to AAC with iTunes is easy.
Instructions
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1
Import your mp3 files into iTunes by opening iTunes, selecting "music" under the "library" tab at the left, and dragging the mp3 icon onto the screen.
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2
Click once on the name of the song to select it. The file will be highlighted.
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3
Click the "advanced" menu option, and select "create AAC version." iTunes will automatically create an AAC version of the file.