The following review written by one of the Software Informer contributors applies to version 7.2
Free M4a to MP3 Converter is a simple free tool that allows you to re-encode your MPEG4-based audio files (M4A, MP4, AAC, 3GP, etc.) into WAV or MP3 files. Its batch conversion support allows you to transcode large numbers of files into any of the two output formats available, all in a simple and clear interface.
Despite being simple and clear, the program’s interface may mislead first-time users into thinking that this converter offers much more than advertised. Actually, most of the icons present in the interface will not take you to any extra functionality, but to websites with links to other (related and unrelated) applications. This extensive use of the program’s interface as a showcase for other tools is not only annoying, but also diminishes the already limited functionality of the program.
Actually, what Free M4a to MP3 Converter allows you to do is to transform any number of MPEG-4 audio files (regardless of their type) into either WAV or MP3 audio files. (Note that all files in your conversion list will be transcoded into the same output format – if you wish to convert one file into both WAV and MP3 you will need to ask the program to perform two different conversion tasks.) The output quality of your MP3 files support a basic level of customization (bit rate, frequency, and number of channels), though none is offered for conversion into the WAV audio. As a bonus, all tags stored in the source MPEG-4 files will be transferred automatically to your MP3 output files as standard ID3 tags.
Despite all the confusing advertising, M4a to MP3 Converter is still a simple, free, and easy-to-use tool suitable for bulk, customizable MP3 conversion. If you add to it the ID3 tag support, it is certainly worth a try.