It's just crossed my mind that the reason iTunes couldn't play it is because it was converted to a format quality that iTunes isn't catered to play perhaps. I'm not sure what iTunes limits are. But perhaps it's been converted to a Sample Size like 4 bit which iTunes doesn't have the ability to convert to & perhaps not the ability to play.

I am aware many audiobooks are converted to very low bit rates so perhaps this person reduced the sample size also which maybe iTunes can't handle. Converting to WAV should fix that issue with any luck! If not, we'll need to check what it's sample size is just to be sure in case it also needs to be converted. By default WAV's sample size is 16 bit

BINGO !!!!!! IT WORKED THANKS A TON LOTR and OAH... Thanksagain.. As I write I am listening to the ANGELS and DEMONS on my IPOD... Thanks dude

Glad to hear! Thanks for letting us know it worked!

I forgot to mention, you can also normalise the audio piece with Audacity in case the volume level is relatively low. Normalisation is increasing the volume level up to the highest "safe" level with the loudest part of the audio section kept in the safe area without distortion or clicking. There's also other filters you can use, but you should always keep a backup of the original just in case of errors. At least then if you make a mistake you can start again whilst still keeping a backup.

This is not important though & should only be applied in exceptional circumstances.

I use an audio program where I can set the maximum % of normalisation (eg: 80%.) I find that's safer whereas most audio programs can only offer the 100% mark of normalisation.