From Square 2 Software:
TidyMP3 has the power to create or edit playlists based on ID3 tag information. TidyMP3 also has the ability to edit ID3 tags on multiple files at the same time. You can also concatenate a file s ID3 tag information to edit the filename. Another useful function is the ability to search your local hard drive for MP3 files based on ID3 tags or by the filename. Once you have a list of search results, you can export those results to the playlist editor and create a playlist.