m3uEdit2 for Windows

The description of m3uEdit2 - Play With New Friends

m3uEdit is a robust m3u playlist creator/editor. You can drag-n-drop any filetype so that playlists for any media can be made. m3u files can be opened through the menu, toolbar, drag-n-drop, or context menu. Drag filenames onto the editor and drag them into the order you want. Several m3u files can be open at once. Items from one list can be highlighted and dragged to another list. If another m3u file is opened it will be in the same session.