Both .m3u and .pls are audio playlists, means a specially formatted text files that contain a list of songs that should be played when one of these files is opened. Typically you can import / export playlists in media players and produced a plethora of various playlist types.
Convert MP3 songs playlist file to Media playlist.
We have found 2 software records in our database eligible for .m3u to .pls file format conversion.
Microsoft Windows software - convert m3u to pls on Windows
Advanced playlist creator and manager
Convert from m3u file format
The tables with software actions are a good pointer for what a certain program does with various file types and often may give users a good hint how to perform certain file conversion, for example the above-mentioned m3u to pls. However, it is not perfect and sometimes can show results which are not really usable because of how certain programs work with files and the possible conversion is thus actually not possible at all.
A music library management program - renamed to Helium (version 12) and replaced in 2016