okay so for a few days now i have been loking for something to change those f... M4A to those MP3, but even i cant find something to read them on my computer

do you have either an plugin to read them or a decoder please :'(

iTunes

winamp with mp4_in and mp3_out plugins

3ivx with CoreAAC to play them
foobar2000 to convert to mp3

Oh yes, and before anyone forgets to mention it.

Don't do it! Except if really neccessary for some odd reason (ie.: hardware support).

Transcoding will almost certainly noticably degrade the audio quality!

Simply get the correct player plugin combination for you and play them back as m4a files.

yeah its for an Archos jukebox that only supports MP3 or another kind , if you want more info its the AV120 on www.archos.com
thanks alot