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As long as the AAC files are not DRM protected (ie, not bought on the iTunes Music Store), then iTunes (which is free) will convert them to mp3. If they are DRM protected, then - as WozzaUK says - HYMN is the best bet to convert them first to unprotected, then iTunes to convert them to mp3. Note that any conversion from one lossy format to another will result in lower quality results.
RM files aren't so easily converted to mp3. The best bet might be to use an audio utility that captures the played files output from RealPlayer and saves this as mp3. Not ideal, but it works.
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