How to convert MP3 to AAC

ACC stands for Advanced Audio Coding. It’s a recent audio file that has been promoted as a successor to the MP3. The ACC file format offers a better quality sound than an MP3, and is roughly half the size of MP3 file format. also ACC provides various other advantages over MP3; ACC is capable of handling much higher and lower frequencies of sound, while providing up to 48 channels of audio. Also, ACC allows the creation of low latency audio necessary for two way communication. For example ACC can be used for compress telephone conversations, while using MP3 would introduce delays in the audio. Mp3 format files on the other hand, while standard does not have the same versatility of the ACC file format.

What you will need

  • iTunes


  1. Download and open iTunes, as this program will allow you to convert MP3 to ACC format.
  2. Right click on the Windows ‘Start’ button and choose ‘Explore’ to open the folder where you MP3 files are saved. Keep the window open, as you will need to move the converted file back to the folder upon completion.
  3. Right click on one of the MP3 files you want to convert to ACC format, and then choose ‘Open With.’ Click the ‘iTunes’ option. This will transfer the file to iTunes.
  4. Right click the file in iTunes and choose the ‘Convert Selection to ACC’ option. Depending on the size of the MP3 file, the conversion process may take a minute or two. A beep with sound following the conversion process to indicate the end, and both files will be viewable in iTunes.
  5. Delete the original MP3 file, if necessary, by right clicking once on it and then choosing ‘Remove’ from the pop up warning window to delete the file. If you do not want to delete the original file, skip this step.
  6. Transfer the converted file back into the original folder. Right click once on the AAC file and then click ‘Copy.’
  7. Go to the folder where you want to save the AAC files. Right click in a blank area of the folder, and then select ‘Paste.’
  8. View the AAC file, which can now be downloaded until an appropriate player.


  • Place all your files in one folder before converting them, as this helps to make the process faster.