Usually an .m3u or .m3u8 text file that contains the URLs for various streaming channels.

Each entry includes the channel name and its corresponding streaming URL. How to Use the Playlist

You can either download the physical .m3u file or copy a direct URL.

Open your preferred IPTV application (like Smart IPTV, IPTVnator, or Perfect Player) and select the option to Import from m3u or Add URL .