Open VLC (which is ACTUALLY free, not like most quoted rubbish)
File>Open File
Select the file using "Browse"
Tick "Streaming/Saving"
Click "Settings"
Click the radio button for File and browse to make a working file "working.mpa"
Select Encapsulation "mpa"
Tick Audio in the third box down and specify ".mpa" and 128kps, channels 2
Click Ok and Ok (wait while it works)
File>Open File (the one you just made)
Select the file using "Browse"
Tick "Streaming/Saving"
Click "Settings"
Click the radio button for File and browse to where you want it and name it with ".mp3" on the end
Select Encapsulation "Raw"
Tick Audio in the third box down and specify "mp3" and 128kps, channels 2
Click Ok and Ok
Might need to wait a second while it does it's thing.
Now open the final file in iTunes.
Fuente: http://forums.macrumors.com/showthread.php?t=235716
