Using Exact Audio Copy for PSP Edition program you should be able to convert MP3 audio files to Sony Playstation Portable sound file.
Convert Compressed audio and music file, mp3 songs or ringtones to Sony Playstation Portable sound file.
We found one software available in the database for this conversion.
Articles and other information relating to mp3 into toc conversion:
How to convert MP3 audio files to the TOC audio format - Converting MP3 to TOC with the Exact Audio Copy PSP edition
Microsoft Windows software - convert mp3 to toc on Windows
A simple tool for converting MP3 files to TOC
Convert from mp3 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.