M4B is an audio format developed by Apple to store its audiobook files that are based on the MPEG-4 container format.
In order to create custom M4B files that can be played onto portable devices, users simply need to choose a compatible application that will encode their audio tracks to this format.
It should be noted that the generated M4B will not feature any file protection, unlike the original audiobooks downloaded from Apple locations.
Users will have the possibility to select a relevant filename for their newly-created M4B audiobook.
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