First, convert m4a to wav:
Single file
mplayer -ao pcm mysong.m4a -ao pcm:file="mysong.wav"
Multiple files
#!/bin/bash
#
# m4a2wav
#
for i in *.m4a; do
mplayer -ao pcm "$i" -ao pcm:file="${i%.m4a}.wav"
done
Then, convert wav to mp3:
Single file
lame -h -b 192 mysong.wav mysong.mp3
Multiple files
#!/bin/bash
#
# wav2mp3
#
for i in *.wav; do
lame -h -b 192 "$i" "${i%.wav}.mp3"
done