Various playlist formats, including M3U (MP3 playlist) and XSPF (XML shareable playlist), can be converted from one to another using some kind of dedicated playlist manager or a media player that support this function. One of such programs is for example the Playlist Manager.
Convert MP3 songs playlist file to XML Shareable Playlist Format.
We found one software available in the database for this conversion.
Microsoft Windows software - convert m3u to xspf on Windows
Advanced playlist creator and manager
Convert from m3u file format
The table with program actions contains information about what each program is capable of doing with their files. This may be a good pointer for further searches for certain file conversions and help you find the converter you are looking for if our search result is insufficient for you. However, it is far from perfect and may sometimes show results which are not really usable because of the nature of the software handles the files. So a conversion that appears as possible, just because of matched actions, may in fact not be possible.