It is not possible to convert a playlist file (in this case .m3u file) to an actual audio file (for example .wma). Generally speaking, playlists just contain references to the location of the audio files, not the audio data itself. At best you can open the playlist in a text editor like Notepad and check the path to the audio files where you can find them.
Home > Search converters: m3u to wma
Conversion of m3u file format to wma file format beta
Search for m3u to wma converter or software able to handle these file types.
Convert MP3 songs playlist to Windows Media Audio file.
Unfortunately, there is no detailed software record in the database that match this conversion.
Additional links: m3u file extension details, wma file extension details
M3U
An m3u file extension is related to M3U (Moving Picture Experts Group Audio Layer 3 Uniform Resource Locator) playlist file format. It was originally implemented in Winamp, although it is now supported by many applications.
WMA
Files with wma extension are audio files in Advanced Systems Format (advanced Streaming Format, Active Streaming Format), which is multimedia container format sed to store multimedia data. A wma file stores audio in Advanced Systems Format container and compressed by Windows Media Audio (WMA) codec.
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