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"Converting your music or soundtrack from  m4b to aac format does not affect the quality in any way. The track will have the same quality as it did in the original track. Our online audio converter tool has this as one of its key features. We make sure converted audio have the highest quality. Anyone with a phone, tablet, laptop, or pc can access this tool and use it for free."
<https://safeaudioconverter.com/ar/convert-m4b-to-aac>