RecoMaker M3U

RecoMaker M3U is an easy-to-use tool that can copy MP3 audio tracks to any location on the disk by using their M3U playlist information.
It doesn't contain complicated options or customization preferences, making it suitable for users with no previous experience in audio processing software. It comes in handy for preparing music collections for iPods or MP3 players.

Installation and interface

The setup procedure is a fast an easy task that requires minimal user intervention. However, you must have .NET Framework installed, since it was developed with the aid of this platform.
When it comes to the interface, RecoMaker M3U opts for a small window with a simple design and intuitive structure, showing the handful of options available.

Create MP3 tracks from M3U playlists

All you have to do is indicate the M3U playlist through the file browser, as well as specify the output directory for recreating the MP3 audio tracks recorded in the playlist.
Worth noting is that it doesn't make any modifications to the original files, so you don't have to create backups prior to using this application. Apart from the fact that you can switch to a different UI language, there are no other notable settings provided by this utility.

Evaluation and conclusion

It left a small footprint on system resources in our tests, thanks to the fact that it needed a low quantity of CPU and memory to work. We haven't found any stability problems, as it didn't freeze, crash or prompt error dialogs.
On the other hand, RecoMaker M3U has just a handful of options and doesn't make room for advanced features, such as previewing the MP3 tracks or filtering items to create in the destination folder. Nevertheless, you can test it for yourself, since it's free for non-commercial use.