How To Convert Audio Files Into A Different Format

Can I convert an audio file into a different format?

Absolutely, audio formats are almost by thier nature changing moment to moment. When internet music first came out you might have used the .wav file or the .aiff file to take music off your cd. These files were 3, 4 megabytes per song. They were great sound, great quality, but very, very hard to store. So you would change from that to an .mp3 when that technology developed. When .aac came out it was a third smaller than .mp3's, you could change it again. There are many programs on the internet that can be used to change format from one thing to another. Itunes is one of them that has the ability to convert to multiple formats and back and forth.