Hi,
I believe there is a post on this which details instructions on how to convert to audio formats (.wav, .wma) etc.
Please keep in mind that all audio formats are not equal when it comes to converting. mp3 formats are highly compressed ones and good to store audio files on computer, but you can loose much of the high end as well as low end data in this conversion. This can render entrainment (Holosync) as well as multi channel tracking ineffective. Formats such as .wav do not use any conversion and hence preserves much of the data.
If you do a search using keywords "Paraliminals on iPod', you will find the post which talks about all of it.
thanks,
AB