windows 98 cannot convert audio files with the extension m3u (e.g., myfile.m3u) into the pulse code modulation (pcm) audio format used by bluetooth headsets; this is a limitation of windows 98.
other versions of windows (2000, me and xp) can translate m3u audio files into the pcm format.
possible solutions are:
1.upgrade to a newer version of windows
2.use an m3u-to-mp3 conversion utility to convert the file(s) into a format that is supported by windows 98. (conversion utilities are available as freeware or shareware on the internet.)