M3U is a file format that stores playlist data at a unique URL. Subsequently, you cannot play M3U files on many music or video players. You can, however, convert M3U files into MP4 files, which are much more compatible with many types of music and video players. To do this, you will need to have a file converter that will handle this conversion
Download and install Axara Audio Converter. This handles the M3U to MP4 conversion.
Import the M3U file you want to convert. Click the "Browse" button next to the import file menu, and find the file on your computer.
Choose an output format. The output format menu is located across the top of the application. Click the "To MP4" button.
Choose an output directory. Click "Browse" next to the output directory menu, and choose a location where you want to save your converted file.
Convert the file by clicking the "Convert" button. This is located in the top right-hand corner of the application.