There are lots of converter that can do that ! Have a look at:- http://www.mp3-wav-converters.com/download.htm Alive MP3 WAV Converter Standard v2.3.2.8 Free Trial
I thought .m3u was a playlist... If your file is actually a song ending in .m3u, you might like to try simply renaming it to .mp3 and see if that does it.
@OzMick The M3U file extension allows streaming of a MP3 audio file and as you say is associated with Winamp. By finding the hyperlink location of the MP3 file within the M3U file you can download the actual audio file from the Internet. By the same token, the PLS extension is the same but associated with Nero Player. You can open those files with Notepad . If the link in it is somethimg like this : C:/My Music/Dadada.mp3 it is a playlist ~ but if it shows : hxxp://music.com/Dadada.mp3 it is a streaming hyperlink ~ _X_X_X_X_X_[small]Do It Right , and you will be a Happy Camper ![/small]
I see... I suppose I did get a song from a website a few months ago that had .m3u in the title bar, but with a bit of poking about managed to get the .mp3 from it. I didn't really think anything more of it at the time, but clears a few things up. I was right about the playlist bit at least... Learn something new every day around here, cheers Jeanc1