iPod does import & play m4a files. If you are seeking songs for iPod, as manifest0 suggested, you wouldn't be able to play those on your iPod. If you have iTunes, it can be used to convert your CD's to m4a format for your iPod. On the gnutella network, some files shared for the purchased ones from iTunes store which have limited ownership abilities. However others are fine because they have been converted by the owners of CD's.