making custom ringers by converting mp3 to mp4 or acc

Any ideas in making good ringers compatible with a Sanyo 7400?
I want to make better quality ringers and understand that mp4 or acc are the way to go.
I use myphonefiles.com to make ringers that could be louder however it is possibly limited by the format of the files.


This thread is helpful but the codec that converts mp3 to mp4 is not here
http://cellphoneforums.net/showthread.php?t=162962

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Cool acc is usable? Cool I have aplenty oh those.