Convert XSPF to M4A

Playlists (such as .xpsf files) cannot be converted to any audio format (including .m4a), simply because playlists are just text files with location of the audio files and do not contain any audio data them self, which means xspf to m4a conversion is not possible. At best, you can open these playlists using any text editor and check the file path for the audio file you were looking for.