This document compares two methods for converting AVCHD files to MP4 format on a Mac: Leawo Video Converter for Mac and Acrok MTS Converter for Mac. Both allow importing AVCHD files, setting the output to MP4 format, and selecting an output location. The conversion process is started and the MP4 files can then be transferred to devices like iPhone and iPad for playback. Leawo Video Converter includes additional editing options while Acrok MTS Converter supports converting to other formats beyond MP4.