Convert TEXT to M3U

MP3 audio playlists saved as .m3u files are pretty much just a specially formatted text files, which means that that text to m3u conversion is just a process of giving proper structure/syntax to the text data. Of course this cannot be made from just any text file.

If you know the syntax of .m3u playlists, you can manually create them with any text editor. But most people just make playlists directly in media players via some kind of 'save playlist' function, which is somewhat of a standard in modern software.