A .pls file is a playlist, hence not actual audio file. It is just a list of audio files that should be played in certain order. There is no way how you could convert pls to mp3. At best, you can open the playlist with a text editor and check the locations of the actual media files.
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Conversion of pls file format to mp3 file format beta
Search for pls to mp3 converter or software able to handle these file types.
Convert Media playlist to Compressed audio and music file, mp3 songs or ringtones.
Unfortunately, there is no detailed software record in the database that match this conversion.
Additional links: pls file extension details, mp3 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.
MP3
The mp3 file extension is traditionally used for one of the most common type of compressed audio files MP3s, which you can playback using almost any media player.
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