The simple way to Change the MP3 file for Ringtone

As we know the most common audio formats on the Internet are MP3s. Every Phone companies have different Ringtone files and file extensions among them. Some of them may be support MP3s, AIFFs or WAV files only. For all these common audio files can easily be converted using iTunes. However, iPhones require M4R file extensions, wich cannot be converted in iTunes directly. It is need procedure to