NoteBurner converts any DRM protected music files  such as M4P, M4A, WMA, M4B  and unprotected music
 WMA, MP3, rax, MP4, WAV, RA, snd, AAC, OGG, AA, aif  to plain MP3, WAV, WMA formats with Virtual
CD-RW drive. It is a protected audio and music converter tool designed for virtually burning DRM
protected music or audio files to a special virtual CD-RW drive where you can easily get plain MP3,
WMA or WAV files ready for use on any computers or music devices.NoteBurner uses a virtual CD
burning technology to simulate the burning and ripping process and can convert M4P files to MP3. So
NoteBurner is a M4P converter software.This amazing CD burner emulator easily automates the whole
workflow for converting protected music or audio files to normal music files: ripping, burning,
encoding are within only ONE click. This unique All-in-One feature helps NoteBurner convert any DRM
protected WMA, M4P music and M4B, AA, AAC, MP3, rax, MP4, WAV, RA, snd, OGG, aif music or audio
books to unprotected MP3, WAV, WMA formats at fast speed and high quality.
[b]System Requirements for using NoteBurner Audio Converter[/b]
NoteBurner M4P Converter converts AAC   M4P or M4A , WMA, audiobooks, WAV, RM, AIFF and any other
audio format to MP3, WAV, WMA, AAC, OGG and FLAC with the following system 
[b]requirements:[/b]
  32- bit Windows XP, Vista or Mac OS X
  256 megabytes  MB  or higher of RAM
  1GB of available hard disc drive space or more
  Monitor with 1024x768 pixels or higher resolution
  Media player such as iTunes, Windows Media Player, RealPlayer, etc
  DRM music license  if you want to convert protected music 
http://www.noteburner.com/ 
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http://www.noteburner.com/Play-iTunes-music-in-SanDisk-Sansa-MP3-Player.html 
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http://www.noteburner.com/itunes-music-on-samsung.html 
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http://www.noteburner.com/noteburner-guides.html