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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'm not sure but I think it can
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.
A free mp3 converter comes with computers these days, but if you want another one try this site: www.koyotesoft.com/audio-software/free-mp3-wma-converter.html.
ImTOO WMA MP3 Converter mTOO WMA MP3 Converter is MP3 to WMA converter, WMA to MP3 converter and AAC to MP3 converter to convert WMA to MP3, convert MP3 to WMA and convert AAC to MP3. The WMA MP3 converter can convert WMA files to MP3 and convert AVI, MPEG, WMV, ASF, MP4, WAV, M4A, AAC, AC3 and OGG to MP3 and WMA. ImTOO WMA MP3 Converter provides easy ways to convert audio files with a few clicks. http://www.totosoft.net/site/mp3-audio/rippers-encoders/imtoo-wma-mp3-converter/prod_232.html ★★★★★★ ★★★★★★ ★★★★★★ ★★★★★★ ★★★★★★ ★★★★★★
A free video to MP3 converter would be, YouTubeMP3. On this website you simply enter the URL of the video you want converted to a MP3 file. It will take a moment to process and then you can download the file to your computer.
Audacity - its free to download, just google it.
Cassette to MP3 converter software and products can be purchased over the internet through Amazon, eBay, and Newegg. The product ranges from $20 to over $100.
The best place to download an mp3 converter to your computer is CNET with the download extension in its website link. It is safe and does not affect your computer with harmful viruses or malware.
The easiest way to convert your files to mp3 is to download a file converter off of the internet. I found a great converter at www.maniactools.com/soft/m4a-to-mp3-converter.
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: