- Download iTunes install file from https://www.apple.com/itunes/download/
- Start XRECODE3 and click on M4A Settings. Then clik on "Additional Settings"
- Locate itunes setup file you just downloaded and press Start
- Wait for Close button to become available, then press it.
- That's it, you can now start to encode to M4A.
Ask questions on how to do this and that here.
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How to convert to M4A without having to install the iTunes.