Convert WMA Audio Files to MP3 with iTunes

  1. In iTunes, go to the EDIT menu -- Preferences
  2. On the General tab, click the Import Settings button
  3. Select MP3 from the dropdown box.

Once this has been done, you can drag an audio file into the iTunes Library and it will convert it to MP3 format. Your new MP3 file is saved on your hard drive at:

C:\Documents and Settings\username\My Documents\My Music\iTunes