How to Create an M3U File
An M3U file is used to create playlists that can be used by media players such as Windows Media Player, iTunes or WinAmp. It is a simple plain text file that contains the path to the music files that you want on the playlist. M3U files can be used on a local computer, or they can be placed on a web server in order to share your music over the Internet.
Open a text editor such as Windows Notepad.
Type the exact path of each of the MP3 files you want in your playlist with the following format:C:\\Documents and Settings\\User\\My Documents\\My Music\\song.MP3The path to each audio file must be place on a separate line within the m3u file.
Save the file with the \".m3u\" file extension.