I've been in your shoes before, trying to convert an old m3u playlist to mp3 files. There are a few software options out there that can help you achieve this. I've used a program called 4K Video Downloader to download tracks from an m3u file, it's pretty straightforward and works well. Another option is to use a media player like VLC, it can also save the tracks as mp3 files, although it might require a bit more manual work. You can also try using a dedicated music downloader like Freemake Music Box, it supports m3u files and can download the tracks as mp3 files locally.
