Convert M3U to AAC
What software can I use to convert .m3u playlist files to .aac audio format?
How to convert m3u to aac file
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It is not possible to convert M3U Media Playlists directly to Advanced Audio Coding Files (.m3u to .aac conversion), as such M3U playlists do not contain any multimedia data whatsoever.
In case you are looking for ways to convert media files referenced by your M3U playlist to other audio formats, simply locate/download those files first. You will then be able to easily convert those files to other formats using numerous audio editors and converters.
Simply put, it is impossible to convert M3U to AAC directly.
Thus, there is no so-called m3u to aac converter or a free online .m3u to .aac conversion tool.