Convert MP3 to M3U

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You cannot exactly convert multimedia files (like .mp3) to a playlist format ( for example .m3u), which is what mp3 to m3u conversion would represent. However, in most media players users have the option of creating their own playlists with references to the actual audio files. So not a conversion, but a standard feature in many media players.

Open MP3 file    Open M3U file