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其實既然可以有一個叫IMA.m4u or IMA.mp4 的file可以直接用黎做鈴聲(用於改名法),點解會冇一個software可以convert到mp3做呢種format的aac file呢?

Use i-Tune. There is a function you can convert a MP3 song to AAC format...

i know, the problem is that the aac file convert by itune can not be set as ringtone 903 with new firmware version even with the rename method by 3gp converter. The point is how to make the file can be set as ringtone directly such as the IMA.m4u or IMA.mp4 file posted with the 3GP converter.

Unfortunately at this point, it is a reality that you cannot use AAC format songs as 903 ringtone even you use the change name approach. The only firmware supporting this is V1.02.