Quickly Encode Audio To .M4A
This is a quick way (in Lion) to convert standard audio files (MP3, WAV, AIFF and others) to MPEG (.m4a). Select one or several audio files in the Finder and do a right-click. Almost at the bottom of the context menu you’ll find “Encode Selected Audio Files”. The next window will present several encoding options such as High-Quality (128 kbps) and iTunes Plus (256 kbps). Nice and easy!