AAC MP3 Converter is an audio conversion software that converts between AAC and MP3 formats while also resampling AAC files. With support for over 90 audio and video file types, it maintains the ID3 tag during conversion and includes batch conversion capabilities.

What's more, AAC MP3 Converter is fully compatible with Vista, so you don't have to worry about any compatibility issues. You can easily change the encoding parameters of your target files, including sample frequency, bit rate, channels, and quality. And if you need to add ID3 tags to your output file, you can do that too - or transfer them from the original file during the conversion process.
But that's not all - AAC MP3 Converter also comes with some advanced features, such as the ability to change the volume, normalize your audio files, output files to a custom folder, keep directory structure, and split left and right channels into two independent files. And if you have a lot of files that need to be converted, you'll appreciate the batch conversion feature which lets you add multiple files and convert them all at once.
Overall, AAC MP3 Converter is a powerful and flexible tool that can handle all of your audio conversion needs.
Version 4.2.1247: Supports ALAC (Apple Lossless); Converts and combines/joins/merges multiple AAC files to one AAC; Improves GUI; Fixes bugs