AAC (M4A) to MP3 converter

I would like to have a Windows-based tool (EXE or DLL, though DLL is preferable) that can convert AAC (M4A) files to MP3 files. This tool should be useable from within a Borland Delphi-based application (any version of Delphi is OK) but may be written in C or C++. The Delphi app will pass in the name of the source and destination files, and get back some sort of error code (or simply look for the resulting file). Ideally, the tool would be stand-alone and not require interaction with, say, iTunes or other such applications. However, if iTunes is required, the resulting MP3 file should not be added to the user's iTunes library.

## Deliverables

1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done.

2) Deliverables must be in ready-to-run condition, as follows? (depending on the nature? of the deliverables):

a)? For web sites or? other server-side deliverables intended to only ever exist in one place in the Buyer's environment--Deliverables must be installed by the Seller in ready-to-run condition in the Buyer's environment.

b) For all others including desktop software or software the buyer intends to distribute: A software? installation package that will install the software in ready-to-run condition on the platform(s) specified in this bid request.

3) All deliverables will be considered "work made for hire" under U.S. Copyright law. Buyer will receive exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement).

## Platform

Windows 2000/XP or greater.

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