Convert PLS to MP3

There is no way to convert Multimedia Playlist Files directly to MP3 Audio Files (.pls to .mp3 conversion), as PLS playlists do not contain any media data. They serve merely as references/links to already existing media files on your device.

If such media files, referenced by your PLS playlist, need to be converted to other formats, simply try locating/downloading those files first. You can then easily convert them using one of many available media editors or (online) converters.

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