If you're running iTunes 11 and you don't see the menus, go to the small icon with the arrow at the extreme upper left and select "Show Menu Bar":
Note that tracks from the iTunes Store are already in AAC, as would be any tracks you imported from CD unless you changed the default import settings.
Thanks for trying to help, I guess I did not make my question as clear as I should have done and for that I apolagise.
I have a load of songs that I purchased and downloaded on ITunes, all of these are in the ITunes protected ACC format and I cannot find a way to EXPORT them to a non Apple device, namely an LG GC900 Smart Phone.
I understand how to import into ITunes from another format but cannot see any easy way of exporting protected ACC music, except to export them by burning them to a disc then copying them from the disc to a PC File using something like NERO to reformat them into standard MP3.
Any advice appreciated
Your options for Protected AAC format files are either to burn & then rip as suggested, or take advantage of the option to upgrade to iTunes Plus when this is offered from time to time in the iTunes store. Upgraded tracks are in 256k format AAC which should be noticeably better than 128k files saved and then ripped.