m3u to m4r conversion is not possible, simply due the fact that .m3u files are playlists and .m4r files are audio files (ringtones). You cannot convert playlist to audio, because playlists are just text files that contain list of the songs. You have to convert the actual multimedia files, for example mp3 or mp4.
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Conversion of m3u file format to m4r file format beta
Search for m3u to m4r converter or software able to handle these file types.
Convert MP3 songs playlist to Apple iPhone ringtone format.
Unfortunately, there is no detailed software record in the database that match this conversion.
Additional links: m3u file extension details, m4r file extension details
M3U
Files with m3u extension can be usually found as playlists, typically for a group of .mp3 files or whole folders.
M4R
An m4r file extension is used for ringtones that is used by Apple iPhone. iPhone ringtones are stored in the same m4a audio format as songs. However m4r file extension is used to differentiate ringtones and songs.
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