Hi Val,

If what you want to do is just to move the books from the computer's
harddrive to either an external drive or an sd card, there is no
"conversion" necessary. Just locate the audible download folder on
your computer. Using windows explorer, do a copy and paste to copy
the book files to wherever you want to put them. The names of the book
files are pretty self-explanatory from what I remember though it's
been quite a while since I did this with my own audible titles.

I hope this helps.

Kim

--
Kimberly