m3u files are just mp3 play lists (
http://filext.com/file-extension/M3U), and I think Windows Media Player supports those. (
http://search.microsoft.com/results....ng=en-US&q=m3u)
While you're trying to figure that out, you may want to download Adobe's flashplayer from
http://www.adobe.com/products/flashplayer_pocketpc/. This doesn't work on all sites, but it got several sites to work for me (not HULU though).