It’s not an audio file. So what is a .m3u file and what does it do
M3U (.m3u) is the file extension for a playlist of MP3 audio files used by many media players, including Winamp. Like the RAM (.ram) file extension. M3U files only contain the information leading to the actual location (local directory or remote/hyperlink) of the audio file; a .mp3 file.
A M3U file is simply a text file and can be opened in NotePad or a similar text editor allowing you to see the local or remote location of the actual audio file. Example:
Local directory (a MP3 file on your computer) – C:\temp\mysong.mp3, or Remote directory/Hyperlink (a MP3 file on the Internet) – http://www.mp3.com/
When used on the Internet, the M3U file extension allows streaming of a MP3 audio file. By finding the hyperlink location of the MP3 file within the M3U file you can download the actual audio file from the Internet.
