Convert MP3 to M3U

Converting MP3 Audio Files directly to M3U Media Playlists (.mp3 to .m3u conversion) is not possible, since you can't simply transform a multimedia data file to a playlist file, which only references an audio file.

We are not aware of any audio editing software or (online) conversion tool capable of converting MP3 to M3U format.

Simply put, it is impossible to convert MP3 to M3U directly.
Thus, there is no so-called mp3 to m3u converter or a free online .mp3 to .m3u converter to be found.