First, you will need to download iTunes Agent (http://ita.sourceforge.net/) and Microsoft Framework 2.0 (http://www.microsoft.com/downloads...lang=en)
Please make sure your songs are in .mp3 format and not .m4p
1. Open iTunes
2. Select Edit then Preferences
3. Select Advanced tab
4. Select Importing tab
5. Select MP3 Encoder in the drop-down menu when it says Import Using, then click OK to continue.
6. Right click the song you want converted to MP3 and in the menu the pops-up from the right click select the option to Convert Selection to MP3 this will make a MP3 copy of the song.
7. You will now have 2 copies of the song, one in .mp3 and one in .mp4
8. You can copy the .mp3 one into your MP3/MP4 Players and listen to it.