Your post is confusing. You first say that you have a backup of a MySQL database, and next you say that it was MS SQL format. I don't know MySQL, but I seriously doubt that any DBMS is able to produce a backup according to the format of a competing engine.
If you indeed have a backup of a MySQL Database, you need to ask in a MySQL forum for how to deal with it. This is a forum for Microsoft products and services, and the specific tag you have chosen is for Microsoft SQL Server.
If you have a backup of an database from Microsoft SQL Server... Well, again, I don't know MySQL, but I would say that chances are slim that MySQL is able to read SQL Server backups. (For instance, SQL Server is not able to read backup files from any other RDBMS). You would need to restore the backup on SQL Server, and then create scripts for the tables and data and run that script on MySQL. Beware that the script may fail on MySQL, because MySQL does not support all syntax supported by SQL Server (and vice versa).
I would also ask for an advice in a MySQL forum where they may have more experience of this.
Note that the extension is only part of the name. If you change MyBackup.BAK to MyBackup.SQL, this will not change anything.