My mom got an MP3 player for Christmas, and it doesn't accept AAC files from iTunes. I'm guessing it's an Ipod only format. Anyway, is there some way to get these files to work, or convert them to a mp3 or other format? I found an option in iTunes to convert to AAC, but not the other way.
Also, is mp3 not as good as AAC? I've read that the AAC files are smaller with the same sound quality, but if there isn't much of a difference, then I think it would be better to just download in mp3 format (I can do that, right?).

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There may be more elegant solutions, but one I've used successfully is to burn the .AAC files onto a CD as CD-audio files, then rip the CD to .mp3 files using one of the many free ripping programs available. Crude but effective.

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86 Fiero 2.5L, 5spd.
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you could try a program called "super" just google it and something like audio conversion. It is hard to find the download, but the program works nicely.

This might be what you are looking for.

http://www.erightsoft.com/SUPER.html

I had thought about burning to a cd, but I think the sound quality goes down. That would be a last resort.
I'll look into that website when I get a chance. Thanks.

DBpoweramp will do conversions from almost any format into most any format, with the proper plugins.

Either way you look at it, when you convert one lossy format to another lossy format, it is only gonna get worse. Stick with MP3 downloads of the highest bitrate available since they are universal nowadays, if you don't have the original CD audio to rip from.