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M3U files are a type of playlist where the location of each item on the playlist is placed on a new line.
Lines starting with a # are comments.
# This is a comment /music/opeth/white cluster.mp3 /music/moonlapse vertigo.mp3 http://ccmixter.org/a/song.mp3 /video/mononoke.avi
The MIME-type is audio/x-mpegurl