What I did was burn a CD from iTunes with the files you want to converrt. This should convert them to .cda files. Windows Media Player can then rip the files from the cd you burned to mp3 files. I lost the id3 tags for the files in the conversion so the files wind up track1, track2, track 3, and so on from unkown album by unknown artist. You should be able to re-enter those with the info from iTunes - I never bothered with the id3 tags (although I really should one of these days...) so I don't know for sure.