Programs enabling conversion of the file:
If your objective is to convert the file from PLS to the file M3U, you can use any of the applications listed. PLS to M3U conversion process in every program intended for this purpose (so-called converters) is very intuitive and everyone is able to manage converting a file.
However, bear in mind that the list may also include programs to support and work with the indicated extensions PLS and M3U - and not only converters. In such a case, you need to open the source file PLS and from the options available in the program, choose ”Save as... M3U" or "Export to M3U".