I'm not quite sure if you really understand what a m3u file is. its not the actual audio its just a refrence on where to get the audio from. Here I'll post what a typical m3u file looks like when opened with notepad:
#EXTM3U
#EXTINF:57,Dredg - dcbtfoabaaposba
\Kazaa Downloads\01-dredg-track_01-pms.mp3
#EXTINF:314,dredg - same ol' road
\Kazaa Downloads\dredg - Same Ol' Road (1).mp3
#EXTINF:274,Dredg - Sanzen
\Kazaa Downloads\03 - Dredg_03_Sanzen.mp3
#EXTINF:93,Dredg - Track 04
\Kazaa Downloads\Dredg - El Cielo - 04 - New Heart Shadow.mp3
#EXTINF:303,dredg - Triangle
\Kazaa Downloads\dredg - Triangle.mp3
#EXTINF:248,Dredg - Track 06
\Kazaa Downloads\06-Sorry But It's Over.mp3
#EXTINF:209,Dredg - Convalescent
\Kazaa Downloads\07 - Dredg_- convalescent.mp3
#EXTINF:101,Dredg - Walk in the Park
\Kazaa Downloads\08 - Dredg_- walk in the park.mp3
#EXTINF:268,Dredg - 18 People Live in Harmony
\Kazaa Downloads\09 - Dredg_-_ 18 people living in harmony.mp3
#EXTINF:203,Dredg - Scissor Lock
\Kazaa Downloads\10-dredg-scissor lock.mp3
#EXTINF:93,Dredg - Track 11
\Kazaa Downloads\dredg - El Cielo - 11 - Reprise.mp3
#EXTINF:225,Dredg - Of The Room
\Kazaa Downloads\dredg - Of the Room.mp3
#EXTINF:112,Dredg - An Elephant in the Delta Waves
\Kazaa Downloads\13 - Dredg_- an elephant in the delta waves.mp3
#EXTINF:192,Dredg - Track 14
\Kazaa Downloads\Dredg-It Only Took A Day (studio version).mp3
#EXTINF:331,dredg - The Canyon Behind Her (2/2)
\Kazaa Downloads\17 - Bonus Track.mp3
While an mp3 file would start out like this in notepad:
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