The playlist lists the file names (absolute or relative path) or URLs to play.

There are only two directives in a playlist:

1. The header and first line of the file.

#EXTM3U 

2. The tracks.

#EXTINF:length,Artist Name - Track Title 

where

• length is given in seconds. A length of “-1” tells the player to ignore the length.
• filename The file name (using absolute or relative path) or URL (of type: audio/x-mpegurl) of the digital audio file.

Any format (mp3, ogg, …) which can be decoded by the player will be valid.

Example:

rock.m3u

#EXTM3U
#EXTINF:133,song1
./some directory/song1.mp3
#EXTINF:256,some band - song2
./some other directory/song2.mp3

Apple plist - XML

IETF streaming multi-media data file format M3U standard