The following will take convert M4B to MP3 with the ideal M4B Converter as an example at M4B Converter - Convert M4B to MP3/M4A/WAV/AAC/WMA on Mac or Windows
It also applies to converting M4B to M4A/WAV/ WMA/ MP2/AU/AAC/AAC/AC3/AIFF/OGG.
You can convert the whole M4B file without splitting, or convert as well as split M4B by chapter, or just convert only favorite clip to any desired audio format.
