Mp3 To M4a Conversion?

Convert an MP3 to M4A?

... OK, I have seen stuff on the web about it, of-course, and the hits all offer software downloads & such, promising UBER conversion etc. I just decided to trust this site more.

My question should be: Which software is recommended for the task? Would anyone happen to know of a safe download (& where to find it)?

via Bleeping Computer Last 20 Posts http://www.bleepingcomputer.com/forums/t/79352/mp3-to-m4a-conversion/