This tool is used to convert MPEG-1 Audio Layer 3 (mp3) to Audio Interchange File Format (aiff).

MP3 is a coding format for digital audio. Originally defined as the third audio format of the MPEG-1 standard, it was retained and further extended—defining additional bit-rates and support for more audio channels.

Audio Interchange File Format is an audio file format standard used for storing sound data for personal computers and other electronic audio devices.