Batch Processing
Free M4a to MP3 Converter is able to
convert AAC, M4a, M4b, 3GP, MP4
files to MP3 and WAV formats in batch. You can simply
drag&drop your files to the program, or use the "Add files" button on the
toolbar.

Then select output format
(WAV or MP3), its settings, set
output folder, and click "Convert" (or hit F5 on
your keyboard).
All files in the list will be converted to the selected output format. You
can mix different input formats: AAC with M4a, M4b, MP4, 3GP etc.
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