What is the best way to convert .pla files to .mp3 format?
It is not possible to convert Sansa Playlist Files directly to MP3 Audio Files (.pla to .mp3 conversion), as PLA playlists do not contain any media data.
You can, however, convert media files referenced by a PLA playlist to other formats. Simply locate/download those files and convert them using one of many available media editing programs or (online) conversion tools.
The database currently does not contain any pla software converter.