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Message:	: QUOTE: "M3U files are playlists that reference MP3 files residing somewhere else, like on a hard disk. It is impossible to convert M3U files to MP3 files." UNQUOTE : Why say it than! : : READ ALL OF THE BELOW PREVIOUS ANSWERS AND YOU WILL SEE THAT YOU CANNOT CONVERT THEM AND I NEVER SAID YOU COULD ............... : : : : : YOU SAID YOU CAN !!! : : : "It is impossible to convert M3U files to MP3 files." : : : : YOU CAN'T CONVERT THEM !!! : : : : : How please? : : : : : : M3U files are playlists that reference MP3 files residing somewhere else, like on a hard disk. It is impossible to convert M3U files to MP3 files.