ffmpeg change audio codec from m4a to mp3

Shell
 ffmpeg -i "$f" -codec:v copy -codec:a libmp3lame -q:a 2 newfiles/"${f%.m4a}.mp3";$ mkdir newfiles
$ for f in *.m4a; do ffmpeg -i "$f" -codec:v copy -codec:a libmp3lame -q:a 2 newfiles/"${f%.m4a}.mp3"; done

Source

Also in Shell: