Thanks Sandisk for this information
STEP 1 - Change to MP3 encoder1. Under iTunes, select Preferences.
Windows: Edit -> Preferences
2. Under General tab, click Import Settings...
3. Select Import Using to MP3 Encoder and press OK.
STEP 2 - Convert AAC files to MP3 format1. Ctrl + click (right-click on a PC) on an AAC or M4A format song and you should now have the Create MP3 Version option.
1a. OPTION - The same option can be found on top under the Advanced menu.
To Find the path where it saved Click Get Info
