Convert XSPF to AAC

It is not possible to convert XML Shareable Playlist Files directly to Advanced Audio Coding Files (.xspf to .aac conversion), as these XSPF files do not contain any multimedia data; they only reference actual multimedia files stored on your device.

There is no need to convert XSPF playlist files to other formats. In case you just need to play the audio using a different software, simply rename the file extension from XSPF to AAC.

There is no currently available media editor, DAW or converter capable of converting XSPF to AAC.

Simply put, it is impossible to convert XSPF to AAC directly.
Thus, there is no so-called xspf to aac converter or a free online xspf to aac converter to be found.