Making playlist(m3u) is as the below.
Please refer to the follow steps.

1. Please install the latest version of jetAudio program to the PC refering to the link below.

http://www.jetaudio.com/download/

2.Please connect the device to USB connector and then start the jetAudio.

3.Please click the playlists category of jetAudio by the right button of the mouse,
and then click the 'Add Files��Add Files in Folder' to appoint the folder where the music files are saved in the device.

4.Please click the playlists category of jetAudio by the right button of the mouse again,
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.Now, please set as file name, formation of file (m3u), unicode and then save m3u file in the folder where music files are.