An M3U file is a playlist file for maintaining a certain order of playing audio files, like MP3's. M3U's can also point a media player to an online streaming audio source. M3U's are the most popular format for playlist files other than .PLA files.

Playlist file of Winamp

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Short answer: You can't. mp3 is a music file format, m3u is a playlist file format.

What this means is that m3u files are plain text files that contain a list of mp3 (or other music files) to be played. They are typically created by winamp or other media players.

Have a look at http://hanna.pyxidis.org/tech/m3u.html for a full description of the format of the m3u playlist.

I think wpl and m3u are data files not actually songs carrying data about tracks e.g. song name.