Can you convert a m3u file to a 3gp file?

River Past Audio Converter can help you,it can Convert from almost any audio format to WAV, MP3, WMA, or audio-only AVI. We support a variety of input formats, including the standard WAV, MP3, WMA, AIFF, RealAudio, and the not-so-standard OGG, AIFF, and Unix Audio.

Below is the link: