M4B is Apple's iTunes Audiobook format; it's an MP4 file, AAC encoded audio + tags (Title, artist, cover image, etc.) + a list of chapter breaks and bookmarks.
Audible's .aa and .aax are essentially encrypted m4b, and InAudible decrypts them to make an unprotected M4B.
If you have an audiobook split into chapters, one file (mp3 or m4a) each, you might want to make them into a single m4b (though be aware that some players, like older iPods, can't cope with files over about 5 hours, so if you have a problem with that, put the book in several M4Bs).
So, if you have an audiobook set of MP3 or M4A and want to make an M4B:
On a Mac use Audiobook Binder.On Windows, if you have a set of M4A chapter files you can combine them, with no reencoding, using Chapter and Verse. See
this post.
On PC or Mac: use Fre:ac:This reencodes the audio from the source files.
Install fre:ac, them I make a new config, I named it M4B.
Encoder: Core Audio AAC (You need iTunes installed for this, otherwise use the FAAC encode built in.)
codec: 32 kbps (or whatever you want, but not higher then the source)
format: MP4 and extension .m4b
Option: Encode to a single file - X
Output filename: <album>
With that config selected (Options: Active configuration), drag MP3 chapter files into the job list and ensure they are in correct order (click on "track no" column, assuming the tracks are set correctly).
You can check and change the tags (it will copy from the MP3s)
-- note: you need to have titles set in each MP3's tags.
And they must be different titles, or at least not all the same.
Just 1,2,3 will work. Otherwise, it does not store any chapter info in the M4B.
Set "Genre" as "Audiobook"-- that should make it import as such to iTunes.
Enable "create cue sheet" -- (a small text file) useful to confirm chapters all there and correct order, and upload with the m4b so it can be sliced back into separate chapters if downloader prefers.
You can confirm the chapters set in the M4B using MediaInfo. Also VLC will show them.
You can tweak the tags in the M4B with
MP3tag after creation.