http://www.mp3load.ws/mp3-bit-rate-converter-itunes/
Professional Audio Converter?
I need a professional audio converter-audio CD ripper to convert popular audio formats like .mp3, .wav, .wma, etc. Some of the free converters I tried either did not match up to the bit rate they promised or they failed to retain the audio quality.
[I've tried Any Audio Converter, BonkEnc Audio Audio Encoder, iTunes, RealPlayer SP Converter. So I'm willing to purchase a good one this time]
Guys none of these can convert/rip to .m4a format at 320 kb/s. The 320 kb/s bit rate option is there, but the converted file is always faulty.
Try this one,it’s easy to use and good
With iToolSoft Audio Converter, your music can now be played at any format in any multimedia player. Convert popular and common audio formats such as M4A, WMA, WAV, FLAC, OGG, APE, MP2, VQF and AAC into MP3. The Audio Converter also rips audio from videos like MP4 and converts to MP3.
Organize your music library by editing and managing the ID3 tags of your music. Audio Converter is equipped with the latest stable conversion technology, your music will retain its high quality even after numerous conversions.
good luck
How to Convert .M4A to .MP3. in higher-quality than iTunes
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