Audio books are great because they work like cassettes, you press the stop button and can continue where you left off. Traditional audio tends to start from the beginning every time you play them. Audio books are like audio dictation, you don’t want to start at the beginning every time you stop.
You can buy audio books from suppliers like Audible, amongst others, but you can make your own easily.
On a PC
There is a free program called AAC Audio Book Creator that turns audio into audiobook format, enabling you to add a cover and description of the audio book. It will natively convert iTunes .m4a files into audiobook .m4b files that Apple devices will recognise as well as play in iTunes. There isn’t an Android version of audiobooks that I’m aware of. You need to install a Nero AAC encoder into the program to be able to convert WAV and MP3 files to audiobook format.
Once you have created your audio book, you can drag it into iTunes or tell iTunes to add the file to it’s library
On a Mac
AudioBook Binder is the easiest method of creating audiobooks on a Mac. You drop your mp3 files into the files section, you can add chapters to the files and from the cover section you can drag over a cover. Press the bind button and you have an audiobook.