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

A .m3u file is a plain text playlist format used by media players like VLC, iTunes, and Winamp to queue up music or video streams.

Starts with #EXTINF: , followed by the duration (in seconds) and the title. File Path: The actual location of the media. Example Template

You can copy this into a text editor (like Notepad or TextEdit) and save it as 140.m3u .

For IPTV or web radio, the duration in the #EXTINF line is usually set to -1 because the length is unknown.

Once saved, simply the file and select Open with... followed by your preferred media player (VLC is the most compatible choice).

If you have 140 files to add, you can use the Command Prompt (Windows) to list them quickly: dir /b *.mp3 > 140.m3u (Note: This creates a basic M3U without the Extended metadata lines, but most players will still read it.) How to Play It