A PLS (Playlist) file is a multimedia playlist file format used by various media players and streaming applications. It's a plain text file that contains a list of audio or video file locations, typically URLs or local file paths. The PLS format is relatively simple, making it easy to create and parse. Each line in the file usually represents a single media file. The format often includes metadata such as the file's title and length, although this is not strictly required. PLS files are commonly used for internet radio streams and for organizing collections of audio files. They are supported by a wide range of media players, including Winamp, VLC Media Player, iTunes, and many others. The simplicity and widespread support of the PLS format make it a popular choice for creating and sharing playlists.