How to convert mkv to mp4 perfectly?

From video help.com, Mac users have the question:
what is best mkv to mp4 converter?
Hi anyone know who is best .mkv to .mp4 video converter with high quality video and audio and low Mb size so if its possible tell me.

As we continue with our obsessive compulsion with hacking the crap out of the Apple TV 2G, today we'll be covering how to convert MKV videos into an MP4 format that's acceptable in your iTunes library so you can stream it via WiFi with 5.1 sound. Why Apple keeps their systems so closed is beyond us, but like many things in life, when there's a will, there's a way! Now, let's get hackin'! What you need is a best mkv to mp4 video converter for mac.

To convert MKV to MP4 on Mac for playing them in your iPad, Xbox or other portable devices, a professional Video Converter for Mac would provide nice convenience. This article introduces a step by step guide for doing the Mac MKV to MP4 conversion with the excellent CloneDVD Studio Video Converter for Mac, which could help you convert MKV to MP4 on Mac at blazing speed while keeping high output quality. What’s more, with its intuitive interface, once you see its main interface, you understand how to use it to accomplish the whole video conversion task. See more below.

Step 1. Download and install CloneDVD Studio Video Converter for Mac

Step 2. Load MKV video to the MKV to MP4 converter. Directly drag and drop the MKV files to the converter, or click the “Add Files” menu on the middle of the main interface.

Step 3. Specify output format as MP4. If you want to use the converted MP4 files on iPhone, iPod, iPad, Android, Blackberry, Sony, iMovie, HTC etc. you can directly choose the device or app listed on the right top of the main interface. Here we specify iPhone4.

Step 4. Start to convert MKV to MP4. Click “Convert” button to start converting your MKV to MP4 on Mac.