Conversion of pls files to mp3 file format

It is unlikely that you can convert pls to mp3, considering  .pls file is a playlist, hence not actual audio file. a playlist is just a list of audio files that should be played in certain order. At best, you can open the playlist with a text editor and check the locations of the actual media files.

Open PLS file    Open MP3 file

Related software

Helium Music Manager icon

Helium Music Manager

A music library management program - renamed to Helium (version 12) and replaced in 2016