Convert M3U to MP4
Converting .m3u playlists to .mp4 format.
How to convert m3u to mp4 file
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Converting M3U Media Playlists directly to MPEG-4 Videos (.m3u to .mp4 conversion) is not possible, since M3U files are neither audio nor video files.
If you want to convert media files, referenced by your M3U playlist, to other formats, you must first locate/download those files. You can then easily convert those files using most available media editing programs or (online) conversion tools.
Simply put, it is impossible to convert M3U to MP4 directly.
Thus, there is no so-called m3u to mp4 converter or a free online .m3u to .mp4 conversion tool.