To convert music to AAC files you have to download itunes, if you dont allready have it, when you have done that play the songs you want to convert one by one in itunes, has you play them right click on the song, then right click create AAC version, when the track as been converted you will hear a bell sound, then right click again and click show in windows explorer, the songs you convert will go into a windows folder, the best way to do it is when the song goes into the folder drop and drag them onto your sd card, then as the songs go into the folder do the same, you can put them in a music file on your sd card to make it easy to open when in your dsi, when you have all the songs on your sd card, pop it into your dsi, then open the music folder and play your songs, hope this helps you cheers Roger M.
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