With iTunes

• 1). Open iTunes, click "iTunes" (Mac) or "Edit" (PC), and select "Preferences."
  
  
• 2). Select "Import Settings." You can find this option under the "General" tab.
  
  
• 3). Select "AAC Encoder" from the "Import Using" menu, then click "OK" twice to save your changes.
  
  
• 4). Select the song you wish to convert in your iTunes library, then click "Advanced." Under the Advanced menu, select "Create AAC version." If the file is not currently in your iTunes library, you can hold the Option (Mac) or Shift (PC) key down when clicking "Convert to AAC" to browse for the file you wish to convert.
  
  

With CD-DA Extractor

• 1). Open CD-DA Extractor and select the "Audio Converter" tab. You can find it at the top of the main application window.
  
  
• 2). Find the files or folders you wish to convert by navigating through the upper left-hand window. Drag and drop your song files or their entire folders into the area that says "Drag audio files and folders here."
  
  
• 3). Select "AAC" under the "Output Format" drop-down menu. You can also adjust the quality of the capture using the drop-down just below it.
  
  
• 4). Ensure that "Output Folder" is checked and the files are headed to the destination you would prefer. Additionally, make sure that both "Enable ID3" buttons are checked.
  
  
• 5). Click "Convert Files" to begin. Your new AAC files will be saved to the folder you specified under "Output Folder."