Step1: ======= Open WPL file in note pad, and select-all copy the text from it Step2: ======= Go to blank MS-Excel Worksheet and while standing in cell A1 do the paste operation. Do not worry about garbage header and footer text the script will handle all. Step3: ======= Paste following formula in Cell B1, then drag the cell corner to the corresponding A-column’s last non-empty cell. =IF(ISERROR(MID(A1,SEARCH("src=",A1)+5,(SEARCH("cid=",A1)-(SEARCH("src=",A1)+7)))),MID(A1,SEARCH("src=",A1)+5,(SEARCH("tid=",A1)-(SEARCH("src=",A1)+7))),MID(A1,SEARCH("src=",A1)+5,(SEARCH("cid=",A1)-(SEARCH("src=",A1)+7)))) Step4: ======= Copy the selected column into separate workseet as paste special --> values and delete the empty rows or Copy the selection again of non empty cells. Step5: ======= Create a file with extension of .m3u or make copy of any gargbage .m3u file and open it with notepad deleting all text from it. Copy the selection from Step-4 and paste here. *********************************.......... END........... Formula Breakup for understanding --Check if any error can occurs by assumiing the target cell has "cid=" Tag present. -- Or We can say following line assumes tthe "cid=" Tag presense =IF(ISERROR(MID(A1,SEARCH("src=",A1)+5,(SEARCH("cid=",A1)-(SEARCH("src=",A1)+7)))), -- Execution of this line means Error-Occcured and no "cid=" Tag was found MID(A1,SEARCH("src=",A1)+5,(SEARCH("tid=",A1)-(SEARCH("src=",A1)+7))), -- Execution of this line means NO-Error--Occured and the same first line is copy pasted here MID(A1,SEARCH("src=",A1)+5,(SEARCH("cid=",A1)-(SEARCH("src=",A1)+7)))) By: Muhammad Imran (Islamabad, Pakistan) i-m-r-a-n-1@gmail.com (without dashes i.e. imran1). to avoid spam search engines *************************** Prev Garbage Formulas =IF(ISERROR(MID(A1,SEARCH("src=",A1)+4,LEN(A1)-SEARCH("src=",A1)+4)),"",MID(A1,SEARCH("src=",A1),1+LEN(A1)-SEARCH("src=",A1) )) src="Songs_Urdu\AAROH_SAWAL\10 Track 10.wma" cid="{00000000-0000-0000-0000-000000000000}" tid="{803A4B82-A234-42F0-86CD-F51F700BB444}"/> =IF(ISERROR(MID(A1,SEARCH("http",A1),LEN(A1)-SEARCH("http",A1))),"",MID(A1,SEARCH("http",A1),1+LEN(A1)-SEARCH("http",A1))) =MID(A1,SEARCH("src=",A1)+5,LEN(A1)-(LEN(A1)-SEARCH("cid=",A1))) =IF(ISERROR(),"",MID(A1,SEARCH("src=",A1),1+LEN(A1)-SEARCH("src=",A1) )) GOOD for CID Must Presence =MID(A1,SEARCH("src=",A1)+5,(SEARCH("cid=",A1)-(SEARCH("src=",A1)+7)))