VBR M3U files are audio files used with a variety of programs and downloads across the internet. The VBR in the file name stands for variable bit rate, which means that the file is created and uploaded in a variety of speeds and sound qualities. These files, because of their random nature, are not among the most compatible files on the internet. You can, however, convert them to the more accessible MP3 format using either the iTunes player or the Music Match Jukebox program, both of which can be downloaded for free.
Launch your iTunes player on your desktop and select "Edit">"Preferences">"Import Settings" in the main menu.
Click "Import Using: MP3 Encoder" in the "Import Settings" menu and select "OK."
Drag and drop your VBR file onto your library and right-click on it. Select "Create MP3 Version" in the pop-up menu to send a converted version of your file to your library.
Launch the Jukebox on your computer and select "File">"Options">"Convert" from the main menu.
Select your file from the "Source Directory" window and select the folder to where you would like to send it in the "Destination Directory" folder.
Select "MP3" in the "Destination Data Type" drop-down and click "Start" to convert your file.