Link

M3uCopy reads the m3u playlist and copies the songs from PC to the target folder
Takes one or more M3U files and copies the contained MP3 files into a mp3 player
To create a folder with all songs that are into a M3U List
m3u maker is a free program that was designed to make m3u files.
It convert m3u playlist into HTML.
M3U Dropper creates portable playlists from links.
Command line utility that creates an inverted M3U playlist file.
that plays mp3 music stored in . m3u playlist files
m3uEdit is a simple m3u playlist creator/editor. Drop any filetype to list.
Creates MP3 playlists in extended Format understood by Winamp and XMMS.
A simple software that helps you to create mp3 discs with your songs sorted.
This program is a professional MP3 player for music enthusiasts.
MP3 To Wave Transformer will make it easy to convert MP3 files to Wave files.
Find mp3 files referenced in an m3u file.
MP3 Compilation Creator is the fastest and easiest-to-use MP3 playlist manager.
You can find them at many excellent sites like CD Baby and Magnatune.
This simple program lets you convert your 'old' playlists.
Copy files from favorite playlists easily to your mp3.