Simplest Way To Convert *.mp3 Format To *.aac Using Ubuntu

Yesterday I just bought a "second hand" iPod Suffle 1st Generation. Obsolete, but it's my first gadget from that I have :)
Because iPod can play audio files with *.mp3 and *.m4a format, and then how to convert audio files from *.mp3 to *.m4a since *.m4a is the most common format used today?
Just use Nautilus Script Audio Converter, very simple! Run this command to install it:

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