A .m3u file is a playlist file - it does not contain any actual media. It simply serves as a pointer to several different media files. In order to open a .m3u file, all the media files that it points to must be in the location the file points to. Without having the actual file, it would not be possible to tell you which files need to be where. Assuming the media files being pointed to are in the correct location, media players such as Windows Media Player, Winamp and VLC Media Player should all be able to play them, assuming the file types of each file are supported by that player.
Playlist file of Winamp
An M3U file is a playlist file for maintaining a certain order of playing audio files, like MP3's. M3U's can also point a media player to an online streaming audio source. M3U's are the most popular format for playlist files other than .PLA files.
An .m3u is a plain text file that lists sources for audio files (.mp3s or .pls audio streams) which can be played in audio playing software such as iTunes. To create a .m3u playlist open TextEdit and type in the sources - http://www.example.com/music.mp3 http://www.yourhost.com/sounds.mp3 http://www.example.com:8000/listen.pls etc. Save the file as a plain text file with the extension .m3u for example - playlist.m3u Opening the playlist.m3u in iTunes will play the files listed in the playlist.
Short answer: You can't. mp3 is a music file format, m3u is a playlist file format. What this means is that m3u files are plain text files that contain a list of mp3 (or other music files) to be played. They are typically created by winamp or other media players. Have a look at http://hanna.pyxidis.org/tech/m3u.html for a full description of the format of the m3u playlist.
the easiest way is to download vlc here http://www.videolan.org/vlc/download-windows.html
I'm not sure but I think it can
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I think wpl and m3u are data files not actually songs carrying data about tracks e.g. song name.
The Windows Media Player and iTunes use different formats for their playlists. Depending on which version of Media Player you have you can save your playlist as an .m3u file type and then import that into iTunes using the menus - File/Library/Import playlists
No i want to know how much
-- m3u 3-q2
If the text file looks like this.... #EXTM3U #EXTINF:-1,AH.FM 192K (Netherlands, Firewall Friendly) http://nl3.ah.fm:443 ...then that is the m3u file. Make sure it is called dynamicplaylist.m3u you can then double click it and it will open in iTunes and stream the music for you.