- MATLAB code is in files with extension .M.
- MATLAB data is in files with extension .MAT.
Thus, you can't always "convert". But if your MATLAB code just contains variable assignments, yes then you can "convert"
Assuming you have a file testm.m with the assigments
a=1
b=2
then you would convert by running the file and then save a MAT file
testm
save('testmat.mat')
