無料オンラインAPEからM4Aへのコンバーター

This is a proprietary format (with a paid license) developed by Matthew T. Ashland. Sound is stored without any loss, but the format isn’t too common because of license restrictions and because the official codecs works only on the Windows platform.

This is a lossless-format (and encoding algorithm) for Apple platforms. M4A is widely used in iPod players and as a component in QuickTime media-players. The m4a codecs decoder is found in open sources - this allows third party users to open files in that format.