I did a little reasearch, internally and externally... This software is no different from the DVD-to-File/Transcode software Tony requested a few months back (perhaps even less questionable ) and is available from the two most respected Mac download sites:

QTConvert is the name of the program. It is a decoder/transcoder for many QT formats, including AAC.

http://www.macupdate.com/info.php/id/14080

http://www.versiontracker.com/dyn/moreinfo/macosx/22356

Bruno
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Bruno
Twisted Melon : Fine Mac OS Software