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How would you convert (decode) AAC files into WAV format? (Or, if you prefer, how to decode & re-encode them into MP3 or Ogg Vorbis? But WAV is sufficient as I already have good tools for WAV ➔ MP3/Ogg conversion.)

I'm mostly interested in Mac or Linux solutions, but feel free to mention Windows ones too.

(Use case: I have some voice memos ("Apple lossless audio file"), recorded with iPhone, that I'd like to share in a format that's more common than AAC.)

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The easiest way to do this is probably with iTunes. In your preferences, go to Import Settings and choose "Import Using" to WAV encoder. Then you can right-click on any AAC song and choose "Create WAV version." You should be able to select a bunch of files at once and do this to them in bulk.

Nota bene: Don't forget to switch your import settings back to AAC when you're done, presuming you still want to be using it.

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Thanks, that works smoothly. Even if "import settings" at first seems a bit funny place for this setting. :) That NB is a good reminder indeed. – Jonik Aug 18 '09 at 0:41
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MediaMonkey should get the job done of converting the audio formats. ACC to WAV, OGG or MP3.

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Thanks. For the record, MediaMonkey seems to be a Windows-only app. Some more relevant info: "MediaMonkey also allows automated conversion from all supported formats to MP3, OGG/Vorbis, WMA and WAV with total control over quality and volume settings. Registration to MediaMonkey Gold is required for converting more than five files to mp3. Alternatively, the user can replace the included MP3 encoder library with a free one, such as LAME." en.wikipedia.org/wiki/MediaMonkey I personally appreciate the possibility to use LAME. – Jonik Aug 18 '09 at 0:31
Yes, it is windows-only as far as I know. I've got my copy hooked up to LAME, and I've converted WAY more than 5 files to MP3 with the free version. – Electrons_Ahoy Aug 18 '09 at 2:16
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In Ubuntu, I used SoundConverter (just search for it in Ubuntu Software Center).

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Try Format Factory, it allows you to convert files from any format to any other format

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