Dbpoweramp has been one of my go-to's for audio only conversion. You can get a codec filter for damn near every mainstream audio codec, including standard M4a and Apple lossless. It's trialware, but you can use it for 30 days with full functionality, and can use LAME as the MP3 encoder for free after that.
Though, as Anteaus said, it has to be unprotected (ala iTunes Plus song or something like that).