You can get AAC files on iTunes a few different ways:
1. In Finder, select your AAC files, and either open them or drag them onto your iTunes logo in your dock to add them to your iTunes library;
2. In your iTunes library, select the MP3 files you would like to convert into AAC format, then choose Advanced from the menu bar and select "Create AAC Version";
3. Songs purchased from the iTunes Store are in AAC format, and they are added to your iTunes library automatically;
4. To import songs in AAC format from a CD, choose iTunes from the menu bar and select "Preferences". Under "General" select "Import Settings", and choose pick "AAC Encoder" from the drop-down list beside "Import Using".
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