How do I convert mpeg or WMV into an mp3...

[Revolution6270]

Or acc, or what ever, so I can listen to them on my ipod.

[MOCKBA]

I guess you need this product:
http://www.dbpoweramp.com/

[blinkme_210]

Those are video file formats, so you'll probably need an audio ripper to pull the audio off the video files.