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Message:	: I was telling you that you cannot convert M3U files to MP3 files because M3U files are a list or playlist of MP3 files and are not audio files themselves. So you cannot convert them !! : Im sorry for answering you question and should of just let u surf the net for god knows how long until you found out yourself ... : : 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!