There are several utilities that allow you to convert file formats. The one I like to use is dBpowerAmp Music Converter.
Often called the Swiss Army Knife of audio, dMC can digitally rip sound from audio CDs to a multitude of formats. Convert from one format to another while preserving ID tags. Nearly every audio type is supported, including MP3, MP4, Windows Media Audio (WMA), Ogg Vorbis, AAC, Monkey's Audio, and FLAC (with optional installs from Codec Central). For Windows Explorer integration, right-click Convert To and pop up useful information on audio files (such as bit rate and length). Record from LPs with Auxiliary Input
You can find the download here http://www.download.com/dBpowerAmp-Music-Converter/3000-2140_4-10341187.html?tag=lst-0-1
Is there a way to convert a mpeg-4 music file to a mp3 music file?

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic