Code:
#EXTM3U
#EXTINF:426,Tool - Vicarious
01 - Vicarious.m4a
#EXTINF:448,Tool - Jambi
02 - Jambi.m4a
#EXTINF:371,Tool - Wings For Marie (Part 1)
03 - Wings For Marie (Part 1).m4a
#EXTINF:673,Tool - 10,000 Days (Wings Part 2)
04 - 10,000 Days (Wings Part 2).m4a
#EXTINF:381,Tool - The Pot
05 - The Pot.m4a
#EXTINF:71,Tool - Lipan Conjuring
06 - Lipan Conjuring.m4a
#EXTINF:226,Tool - Lost Keys (Blame Hofmann)
07 - Lost Keys (Blame Hofmann).m4a
#EXTINF:671,Tool - Rosetta Stoned
08 - Rosetta Stoned.m4a
#EXTINF:441,Tool - Intension
09 - Intension.m4a
#EXTINF:535,Tool - Right In Two
10 - Right In Two.m4a
#EXTINF:302,Tool - Viginti Tres
11 - Viginti Tres.m4a
You have the m3u headers on the first line, Not sure what the number after the
EXTINF: does, it is not the file length in minutes of seconds but it is followed by the track data. Next line is the file location and in this example is relative which means the player expects to find the files within the same folder that the .m3u is located.
An easier way is to drag tracks into Winamp (running on computer) and tell it to save a playlist for you. Then you copy the playlist to your device, make sure the music is in the same folder structure, and get ready to play by opening the music app, browsing playlists, and select the one you made.