Unless your .pls file is an audio file, you generally cannot convert pls to aac. This is due the fact that .pls are in most cases playlists and these do not contain any audio data that could be converted to actual audio file, such as Advanced Audio Coding format (.aac).
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Conversion of pls file format to aac file format beta
Search for pls to aac converter or software able to handle these file types.
Convert Media playlist to Advanced audio coding stream file.
Unfortunately, there is no detailed software record in the database that match this conversion.
Additional links: pls file extension details, aac file extension details
PLS
Files with pls file extension can be typically found as audio playlists for media players that contain either list of songs or radio stations.
AAC
An aac file extension is associated with the Advanced audio coding file format (AAC) that provides audio encoding with better sound quality and compression ratio than older formats, such as mp3 or ogg.
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