Convert M3U to WMA

What software can I use to convert .m3u playlists to .wma audio format?

How to convert m3u to wma file

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You can't convert M3U Media Playlists directly to Windows Media Audio Files (.m3u to .wma conversion), as such M3U playlists do not contain any media data, including audio data.

In case you are looking for ways to convert media files referenced by your M3U playlist to other audio formats, simply locate/download those files first. You will then be able to easily convert those files to other formats using numerous audio editors and converters.

Simply put, it is impossible to convert M3U to WMA directly.
Thus, there is no so-called m3u to wma converter or a free online .m3u to .wma converter to be found.