Retrieving the Audio File

• 1). Right-click the M3U file you wish to convert, and move your mouse over the "Open With" menu option. Select "Choose Program" from the new menu that appears.
  
  
• 2). Scroll down until you find the "Notepad" option in the new window that opens. Select it and click "OK."
  
  
• 3). Highlight the text that appears in the notepad window and right-click it, then click "Copy." This text is the web address of the MP3 file that the M3U playlist file points to, and it must be downloaded from its location on the Internet.
  
  
• 4). Open your preferred Internet browser and right-click in the address bar. Click "Paste" and then press "Enter." This will open up a download window for the MP3 audio file the M3U file pointed to. Choose where to save the file, then allow it to download.
  
  

Converting the Audio File

• 1). Open your MP3 to WAV converter program (see Resources).
  
  
• 2). Click the "Add" button. (This button may be labeled differently depending on your preferred program; other labels include "Open," "Add File" and "Open File"). Select the MP3 audio file you downloaded in Steps 3 and 4 of Section 1.
  
  
• 3). Select the "WAV" format, then click the "Convert" button. Your converter program will now begin the process of converting the MP3 into the WAV format.