M4A is an audio file in an MP4 container, usually holding AAC audio. iPhone Voice Memos, iTunes purchases, GarageBand exports and many Android recorders save M4A. It sounds good at small sizes, but some car stereos, older MP3 players, podcast hosts, school portals and Windows apps only accept MP3. This converter decodes your M4A files and saves each one as a standard MP3 at the bitrate you choose.
Everything happens in your browser. The tool first asks the browser's own audio decoder (Web Audio) to read the file, which handles AAC in Chrome, Edge, Safari and Firefox. If the browser can't read a file, for example an Apple Lossless (ALAC) M4A in some browsers, it downloads an ffmpeg audio engine (about 30 MB, once) and decodes it with that. The MP3 is then encoded with LAME, the same encoder many desktop apps use, in a background thread so the page stays responsive.
Honest limits: M4A and MP3 are both lossy, so converting one to the other can't add quality. Pick 192 kbps or more for music to keep the loss inaudible; 128 kbps is plenty for speech. Song titles, artist tags and cover art are not copied to the MP3. Songs protected by Apple's DRM (.m4p files and Apple Music downloads) can't be converted.