Here is the solution :??http://www.tech-archive.net/Archive/Media/microsoft.public.windowsmedia/2008-01/msg00046.html??

Basically : just need to double click on the wpl playlist to put it in the playlist zone and then select “save as” and choose the m3u format, which is dead simple to import in iTunes (see pictures and my previous post :??http://olbow.posterous.com/migration-from-windows-media-player-to-itunes)??