M3U is a file format for data tracks that store the information for various songs in a playlist. An M3U keeps track of file locations for the media player to access. Use the Windows burning utility to copy tracks such as M3Us to a CD. You can burn the tracks to transfer the files to another computer or to save a backup of the file.
Click "Start," and choose the "Computer" option. Locate and open the folder that stores the M3U file you want to burn.
Insert a blank CD into your disc drive, and wait for it to be read by the computer. Click the "Burn Files to Data Disc" link in the "Auto Play" window that opens.
Create a name for the CD, and click "Show Formatting Options." Select the "Mastered" option, and click "Next" to format the disc. An empty staging folder will open when the format is complete.
Click and drag the M3U file from the "Computer" folder to the empty staging folder for the CD. Click "Burn To Disc" once the file is copied into the folder's interface. The drive will write the file to the CD and eject the disc after the burn process.