We have found one software suitable in our database for this conversion.
Playlists (such as .xpsf files) cannot be converted to any audio format (including .m4a), simply because playlists are just text files with location of the audio files and do not contain any audio data them self, which means xspf to m4a conversion is not possible.
At best, you can open these playlists using any text editor and check the file path for the audio file you were looking for.
XSPF
Files with xspf extension are typically multimedia playlist saved in the XML Shareable Playlist Format. Designed for both personal computers and portable devices.
M4A
Files with m4a extension are audio files stored in MPEG-4 (MP4) container and use AAC (Advanced Audio Coding), or Apple Lossless (ALAC) audio compression. M4A is very popular on Mac computers, because it is default audio format used by iTunes. M4A is also default audio format for Apple portable devices (iPod, iPhone, iPad).