Don’t waste your time or money.
I wanted a simple program to convert AAC to MP3 for my car’s SD card interface. This looked clean and uncomplicated. Sadly, it crashes repeatedly after only processing 2-3 songs. I tried multiple albums at various settings and never succeeded. I contacted the developer who promptly responded and asked me for some info. He was unable to help. A waste of money. I just bought "MP3 Encoder" which worked the first time and every time thereafter.
NY Tuck about
Audio-Converter