Check out some options how pdf files might be converted to ibooks format.
When you drag a PDF ebook to iTunes, your document will be imported directly to your iBooks library. However, you won't be able to download it in IBOOKS format.
Windows: \Users\****\Music\iTunes\iTunes Media\Books
Mac: Users/****/Music/iTunes/iTunes Media/
Unfortunately, there is no detailed software record in the database for this conversion.
Additional links: Open pdf file, Open ibooks file
A pdf file extension is mainly used for Adobe Portable document format, commonly referred to as PDF. All programs that create some sort of documents or projects offer the possibility to export their format to PDF format. A free PDF viewer (Adobe Reader) is available for download from Adobe website.
Rarely, files with pdf file extension might also be found as preferences definition files for ArcView program.
IBOOKS
Files with ibooks extension are commonly found as e-books from Apple iBooks app. Default authoring format on Mac.
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