Originally posted by Matty K: I thought .m4a was the protected format used by iTunes? If so, simply burn the files as a music CD, and import it as MP3.
Those are .m4p (for "protected")
.m4a is MPEG-4 "Audio"
.m4v is MPEG-4 "Video"
.m4b is MPEG-4 "Books" (like a podcast, but they use .m4a too)
Those are non-standard uses, but are used by Apple, and therefore common.