Convert M3U to WPL

In most cases m3u to wpl conversion is essentially just resaving two different playlists format, namely standard MP3 playlist and Windows Media Player playlists.  Most media players nowadays offer playlist management / export / import functions so even if you for some reason do not want to use Windows Media Player, you can easily achieve this conversion.  But since this conversion leads to Windows Media Player format anyway, using the program is a no brainer here.