You have to convert AAC to AIFF then those AIFF files back down to MP3. There is currently no direct route to MP3 from AAC that I am aware of. k On Friday, June 6, 2003, at 12:43 PM, Mark Johnson wrote: > Are there any utilities to convert back to MP3. I tried to burn an MP3 > CD for the Car and did not get any of the ACC files converted.