Q. How can I convert my Zune playlist to iTunes format?

Go to your Zune playlist folder and copy the zpl file you want to import into iTunes. Change the file extension to wpl.

You can now load the playlist using Windows Media Player. Once it's in Windows Media Player, double-click the playlist. The right hand pane will give an option to Save list as…, as shown here, which allows you to save as m3u format.

You can now drag the m3u file into iTunes and your playlist will be available.