Creating M3U for XBMC / KODI
Most of the time you will want to create m3u files to help with your activities for live tv or IPTV with VLC or some other addon that you might want to try to do.
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To create an M3u file you can look at the guides here for a step by step instructions, also added the video guides for Pastbin and Git hub Guides here as well.
Create your Own M3U
There will always be links that will need a special codec to run in KODI and you will need to update the librtmp file