Since an M3U file is already text-based, "converting" it usually just means changing the file extension or opening it in a text editor. Manual Conversion your downloaded .m3u file.
and select "Open with..." → Notepad (Windows) or TextEdit (Mac). Download m3u links txt
Most M3U "links" are actually URLs that point to a file hosted online. Since an M3U file is already text-based, "converting"
A typical M3U file looks like this when opened as a text file: Download m3u links txt