Motivation:

You have downloaded some M4A audio files.

You want to extract convert them to WAV files to listen to them in other devices that do not support playing M4A files.

Procedure:

• In the Music app on your Mac, choose Music > Preferences, then click Files.
• Copy the path of Music Media folder location. (An example path is Macintosh HD/Users/admin/Music/Music/Media.)
• Click the Import Settings… button.
• In the Import Using pop-up menu, set Import Using = Wav Encoder, then click OK to save the settings.
• Drag M4A files to the Music app.
• Select songs in your library, then click File > Convert > Create WAV Version.
• Go to your library folder (i.e. the Music Media folder location) and copy the WAV files to other devices.
• Delete the M4A files from your library.