If you are looking to create a "useful" version of this file, it usually contains paths to local files or URLs for internet radio/IPTV streams. Structure of a "Useful" M3U File
To be recognized by most players, the file should follow the format. Each entry consists of two lines:
Starts with #EXTINF: , followed by the duration (in seconds) and the title. File Path: The actual location of the media. Example Template