There is no way how you could convert M3U playlists to MP3 audio simply because the playlist contain just references to the audio files, not the audio data itself, so m3u to mp3 conversion is not possible. At best you can view the playlist and check for the location of the audio files, but it's often in relative paths to the folder.
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Conversion of m3u file format to mp3 file format beta
Search for m3u to mp3 converter or software able to handle these file types.
Convert MP3 songs playlist to Compressed audio and music file, mp3 songs or ringtones.
Unfortunately, there is no detailed software record in the database that match this conversion.
Additional links: m3u file extension details, mp3 file extension details
M3U
Files with m3u extension can be usually found as playlists, typically for a group of .mp3 files or whole folders.
MP3
The mp3 file extension is traditionally used for one of the most common types of compressed audio files, MP3s, which you can playback using almost any media player.
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