No (you can't use it for transfer), though you can use iTunes to manage your tracks (if in MP3). iTunes will also assist in the conversion (change preferances to your MP3 level, then highlight track and go Advanced, then convert) though you may want to use the LAME MP3 encoder. Take a look at DBPowerAmp if you don't want to use iTunes.
If you can't get the orignal source files again, increase the bitrate to minimize new artifacts in transcoding. BTW, what bitrates are the AAC files?
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