This document discusses how to convert AVI files to MP4 format so they can be played on devices like the iPad. It recommends using Leawo Video Converter software or the free Handbrake software. It provides step-by-step instructions for using both to convert AVI to MP4. While Handbrake is free, Leawo Video Converter offers more control over video and audio settings during conversion. It concludes that Leawo Video Converter is preferable for converting AVI to MP4.