How to convert a MP4 to a AAC file?

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File extension	.mp4
Category	Video File
Description	MP4 files (MPEG-4 Part 14) are multimedia files. MP4 is a container format that can store video, audio and subtitle data (as well as more depending on content). Since stores like iTunes uses this container format, and it is used with iPod and PlayStation Portable (PSP), MP4 files have become more common.
Actions	MP4 Converter View other video file formats
Technical Details	MPEG-4 Part 14 or MP4, formally ISO/IEC 14496-14:2003, is a multimedia container format standard specified as a part of MPEG-4. It is most commonly used to store digital video and digital audio streams, especially those defined by MPEG, but can also be used to store other data such as subtitles and still images. Like most modern container formats, MPEG-4 Part 14 allows streaming over the Internet. A separate hint track is used to include streaming information in the file. The only official filename extension for MPEG-4 Part 14 files is .mp4.
Associated programs	Apple QuickTime Player Apple iTunes Microsoft Windows Media Player VideoLAN VLC Media Player
Developed by	Moving Picture Experts Group
MIME type	audio/mpeg
Useful links	Detailed information on the MP4 File Format How to play MP4 files

File extension	.aac
Category	Audio File
Description	AAC is similar to MP3. It essentially cuts out, or compresses, information that the human ear cannot pick up thereby making digital files smaller and more easily managed and therefore quicker to download. AAC is about half the size of MP3 but with better quality. It is at least one tenth the size of CD digital data. Apple are the biggest users of this format and if you have an iPod or iPhone then you will have come across this format as it is iTunes default audio format.
Actions	AAC Converter View other audio file formats
Technical Details	AAC is similar in concept to MP3 but goes further. It too compresses digital audio files but to a bigger degree. It is also part of the MPEG-4 standard, it is most widely used to create small digital audio files. The current variant is specified in ISO/IEC standard 14496-3. Like MP3, AAC is a lossy algorithm. The human hearing system cannot hear quiet sounds in the presence of loud sounds of a similar frequency; for example, a voice conversation cannot be heard while an aeroplane flies low overhead. This is known as auditory masking, this allows the discarding of data with minimal loss of quality.
Associated programs	iTunes Windows Media Player RealPlayer KMPlayer VideoLAN VLC Media Player
Developed by	A combination of Fraunhofer IIS, AT&T Bell Laboratories, Dolby and Sony Corporation
MIME type	audio/aac
Useful links	More detail about the AAC file format How to play AAC files

Using Zamzar it is possible to convert MP4 files to a variety of other formats

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