Here is an app can play m3u list directly.
Please download and unzip it, you will get a IPTV.apk, install it to an android box, you can play with m3u list in your system or input the url of the link.
How to install m3u list into XBMC/Kodi:
Youtube video:
Steps as following:
Please use a u-flash to copy this m3u file into your box or phone, and remember the storage file path. You can only take away the u-flash after installation. (If you have mpegts like this one:
http://ipsatpro.com:8000/get.php?username=FoEbH5Qjaw&password=cadi2baq6F&type=m3u&output=mpegts, then no need of usb flash)
2. PVR IPTV Simple Client-configure-general-location (choose local patch)-m3u play list path(choose the path the m3u file is located)-ok-Enable
(If use mpegts url, then is PVR IPTV Simple Client-configure-general-location (choose Remote Path(Internet Address)-m3u play list path:(http://ipsatpro.com:8000/get.php?username=?&password=?&type=m3u&output=mpegts you get from your supplier)-ok-Enable)
4. Back to kodi main page, you can see "TV" option beside the "VIDEOS", open it, you can see the channel list.