Don't understand your question. I don't know what you mean by "move" the M3U?

If you mean that you want to add songs to the empeg, drag them from explorer and drop them onto the Emplode window. The FAQ entry is here. This is the easiest way to add songs to the player.

If you have M3U playlists in your folders on the PC, you can drag just the M3U file. Or you can drag folders. But please see this entry for a note about mixing folders and M3U files.