Conversion of mp3 files to als file format

Ableton Live supports import of MP3 audio files to its projects (.als), so in a sense that's mp3 to als conversion. However, it is not a proper conversion in the usual sense, but somewhat doable when you create a new projects based on existing audio source.

Open MP3 file    Open ALS file

Related software

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Ableton Live

A program for writing, producing and performing music