1) Install the latest version of Jetaudio in the PC throught the following link.
http://www.jetaudio.com/download/

2) Connect iAudio HiFi to the USB port of the PC and start the Jetaudio.

3) Right-click "Playlists" and choose "Add Files > Add Files in Folder" to designate the folder where music files are saved in the device.

4) Right click on the playlists category of JetAudio and then click the 'Export > Export to Files...'

5) When the 'Export to File' pop-up appears, please check all the options from 'Options for Exporting' and then click the Browse button.

6) Set as file name, formation of file (m3u), unicode and then save m3u file in the folder where music files are.