Convert PLS to AAC
Find more about applications that can help you to convert files in pls format to aac
How to convert pls to aac file
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You cannot convert Multimedia Playlist Files directly to Advanced Audio Coding Files (.pls to .aac conversion), since PLS playlists do not contain any media data, they only reference existing media files on your device.
In case you want to convert such media files referenced by your PLS playlist to other formats, you will first have to locate/download those files. You can then easily convert those files using most available media editing programs or (online) conversion tools.
Simply put, it is impossible to convert PLS to AAC directly.
Thus, there is no so-called pls to aac converter or a free online .pls to .aac converter to be found.