convert aac to mp3 itunes 8

Does anyone know a good and free software to convert MP3 to AAC? Help!?
I downloaded some audio books, and its 8 hours long, and that I need to play it on my iPod classic 80GD, but the only problem is, i cannot seem to be able to convert iTunes. Can anyone give me a very good software free, allowing me to convert mp3 to audiobook format?
iTunes converts. Simply right-click the audiobook and click Convert to AAC
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