do this through the iTunes application, choosing where you want your custom ringtone to start and end.
1. Right click on the file you want as a ringtone and select:
Convert selection to AAC
Your file will now be converted to an AAC file. (appears in iTunes under your original file) - call it a different name, so as not to confuse, ie: instead of tract.xxx, call it track1.xxx
2. Right click on the new file, click on show in finder (or open folder on windows)
3. You will now see your AAC file, all you have to do now is change the file extension from .m4a to .m4r
4. Drag the file out of the folder to the desktop, then drop it back into iTunes. (Hover over your 'Ringtones' in the left menu list of iTunes, or it will just go into your main library)!
Connect your iPhone and Sync the Ringtones.
Also you can go to Audiko.net site. They offers your favorite iPhone ringtones. Save them and paste into iTunes and sync the ringtones. simple.
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