The process of converting audio files to MP3 format is actually very simple and straightforward. The only thing you need is a free application that allows you to do it with ease.
All you have to do is download the appropriate converter. When the installation is finished, launch the player. Select Convert/Save from the Media menu. Select the files you want to convert and click Add. Select the MP3 format by clicking the Convert/Save button. To select the destination folder, click Browse and navigate to the location where you want the files saved. Start the job and wait for it to finish.