Why would one have to convert the audio file?
The recent audio technologies are based on a phenomenal information Technology (IT) revolution in last 40-50 years. Moving out of the mainframe computers to desktop/laptop, even digital phones has made a remarkable impact on the product developers and users alike. The players in the audio technologies landscape are therefore many creating their own formats. At the time of writing at least there are 40 formats. NCH software that we use for our own work (we use .mp3, .wav files), for now, is a user friendly too and we describe how we do it.
What software did we use to convert .m4a to .mp3 format?
We use NCH Software to convert 40 kind audio files. The steps are describes here.
Step 1: Download, from NCH Software the Switch Audio File Converter Software
Step 2: Run and accept license terms
Step 3: Add files from the input source (phone in our case which recorded the voice, m4a file of Samsung)
Step 4: Chose output file where the mp3 output will be saved.