the AAC file format plays in iTunes/Quicktime, JetAudio, Winamp, VLC, GOMplayer, and Nero Showtime, for starters. Even if it doesn't play in WMP, it plays in virtually everything else.
However, iTunes, Nero Burning ROM, and the open-source BonkEnc can all transcode m4a to MP3 or WAV. Is there some loss in quality? I would presume so, but if you go to a 256kbps or 320kbps MP3 or WAV, it's not terribly noticeable. Besides, Napster, Amazon, and Wal-Mart have been DRM-free for some time now, so if you're one of those audio elitists who feel that transcoding produces unacceptable artifacts, buy from them.
Joey
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