My understanding is that .m4a files are smaller than .mp3 files for the same quality level so you might want to check on that.
Quote:
AAC or M4A file quality is better and file sizes smaller compared to MP3 files. M4A files sound better than MP3 files when encoded at the same bit rate due to some of the enhancements made to the format such as:
- Compression based on perception -- if it is not within human perception, that sound data may be lost without notable effect to quality.
- Smaller sample block size of 120 or 128 samples rather than 192 for changing (or transient) signals, allowing for more precise details where they are needed.
- Larger block sizes in stationary signals, 1024 or 960 vs MP3's 576 sample blocks, allowing for less data to represent a portion of the music that does not have the same complexity.
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I'm pretty sure iTunes will convert these files if you want them converted.