CONVERTING M4P OR M4A FILES TO AUDIO FILES

Burn them to an Audio CD. In iTunes, Preferences>Advanced>Burning. Select Audio CD as your Disc Format. Be sure to press the OK button in the lower right when you're done.

Then, make a playlist of the songs you want to burn. The Burn CD button will then be visible in the lower right.

I assume you're talking about purchases from the store? If so, the only thing you can do with your .m4p files is burn them to an audio CD. You can also burn an audio CD of the .m4a files.

Achyut Dutt,

In iTunes, you can burn any of your music to an audio CD. It is not necessary to convert the file as iTunes will do that for you.

Instructions on burning an Audio CD in itunes can be found in this article.
http://docs.info.apple.com/article.html?artnum=60784

Hope this helps.

Eric W.