The best replacement for m4a is mp3.

The best alternatives to m4a are rated as following:
★★★★★  mp3
★★★  aac
★★★  wma
★★★  m4p
★★★  mp4
★★  flac
★★  m4b
★  mp3 quality
★  wav
★  wma better
★  aiff
★  mp3 difference
★  wav better
★  alac
★  mp3 which is better
★  aac better
  aac format
  m4r
  ogg
  mp3 better
  acc
  320 mp3
  m4p to mp3
  m4v
  mp3 better quality
  apple lossless

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