So if you have one of these stupid protected AACs, you are limited to what you can do with them. The solution is to not even deal with converting the file at all, but rather, the sound. Download Audio Hijack (address below) which records sound from any app that outputs sound into AIFF format. From there you can convert that to whatever you see fit. http://www.versiontracker.com/dyn/moreinfo/macosx/16382 Have fun!