How to convert m3u to wav formats?

How to convert m3u to wav formats?
http://www.mp4-converter.net/wav-converter/m3u-to-wav/
ImTOO WMA MP3 Converter is a powerful easy-using MP3 to WAV Converter. It supports decoding audio formats like WAV, AU, AIFF, M4A, M4A, APE, OGG, AAC, MP2, VQF, FLAC and encoding them to MP3 or WMA. It can also extract audio from video file formats such as AVI, WMV, MPEG, ASF and MP4, etc.
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