I don't convert them at all.
I simply use Nero's "burn audio cd" function. After they're burnt to disk, they're in the standard cda format, no conversion software needed. I could rip them to mp3 from there but I'm not big on mp3 audio.
If you can record any audio coming through your sound card you can use VLC media player
(it's free) to play the mpeg4's themselves and simply record as VLC plays. I use OpCommD2D for direct recording of audio but Audacity,
another freebie, is popular as well.
Edited by HitSquad, 09 April 2006 - 06:15 PM.