If you are having trouble getting the podcast to play try this:
- Check the file association by clicking on "Start Button" within Windows
- Click "Default Programs" from the list of items shown.
- Choose "Associate a file type or protocol with a program" to edit the association with .m3u.
- If it says m3u current default is notepad click "change Program" and change to Windows Media Player
- They will now play, I had this problem with my Windows 7 until I changed the association.