Make sure you have downloaded and install Apple iTunes on your computer.
Method 1: Using iTunes Import Setting On Windows (Windows 10, 8/8.1 & Windows 7) If you are the Windows users then follow below steps to create AAC on iTunes. On the iTunes download page, you must look under the 'Looking for other versions?' heading and select 'Windows' to download the version outside the Windows Store. Apple iTunes 10.5 or newer (or Apple's 32-bit Application Support which can be installed separately) ServeToMe does not work with iTunes downloaded through the Windows Store.
Purchase music from any device or computer and automatically download a copy to your Mac and iOS devices. iTunes now stores your music and TV purchases in iCloud and makes them available on your devices anywhere, any time, at no additional cost.
