Is there any good free (audio) converter which can convert to M4C?

Is there any good free (audio) converter which can convert to M4C? I tried one, the first result in Google, but on whatever reason it does not give me the option to convert to M4C. Maybe it's only from M4C.
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Guest [Entry]

I've used Free Audio Converter. But in case if you want to convert mp3 you'll need to convert mp3 to aac, and then aac to m4c.