Bruce, I can't find any free way to do it, if you're talking about stuff you purchased from the iTunes store - most of the programs that will do it are $29-39.
However, you could take a CD-RW, and burn songs as MP3s to that and then re-import them into iTunes (or wherever) and then load them to the SD card from there. Not free, but cheap. Just time-consuming.
If there is no DRM on the music (ie: you didn't buy it from the iTunes store) you can easily convert them.
Go to iTunes Preferences->General and select import settings. Change the "import using" setting to MP3. Go back to your music library and click on any track, and under "Advanced" you should now see "Create MP3 Version." You will end up with two copies (one MP3, one original) in your iTunes library - keeping them sorted out will be interesting!
Most of my 37GB of music is from CDs I copied into my iTunes library, so I don't have this problem to any great extent. Yet. However, more and more of my purchases are made online these days, as I'm sure is the case for many others.
DRM Converter for $29 isn't all that bad a deal, if you have a LOT to do. Otherwise, I'd just use the CD-RW approach and just burn playlists and then copy them from the CD to the SD card.