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Video converters are computer programs that can change the storage format of digital video. They may recompress the video to another format in a process called transcoding, or may simply change the container format without changing the video format.
There is no formal specification for the M3U format; it is a de facto standard.. An M3U file is a plain text file that specifies the locations of one or more media files. The file is saved with the "m3u" filename extension if the text is encoded in the local system's default non-Unicode encoding (e.g., a Windows codepage), or with the "m3u8" extension if the text is UTF-8 encoded.