diff --git a/lib/Playlist/M3U.pm b/lib/Playlist/M3U.pm
new file mode 100644
index 0000000..644c8ad
--- /dev/null
+++ b/lib/Playlist/M3U.pm
@@ -0,0 +1,83 @@
+package Playlist::M3U;
+
+use strict;
+use warnings;
+
+our $VERSION = 0.1;
+
+sub new {
+  my ($class) = @_;
+
+  return bless({ items => [], attrs => {}, }, $class);
+}
+
+sub items {
+  my ($self) = @_;
+
+  return wantarray ? @{$self->{items}} : $self->{items};
+}
+
+sub load {
+  my ($self, $file) = @_;
+
+  $self->{items} = [];
+
+  open(my $FH, "<", $file) or return $!;
+  my @lines = <$FH>;
+  close($FH);
+  chomp for @lines;
+
+  # safeguard
+  return "Not looks like playlist"
+    unless grep { $_ =~ m/^#EXTM3U/o } @lines;
+
+  my $item = undef;
+  foreach my $line (@lines) {
+    # header
+    if ($line =~ m/#EXTM3U(\s+\S+?=\S+)*/oi) {
+      return "Multiple EXTM3U lines found"
+        if (scalar keys($self->{attrs}));
+      $self->{attrs} = $self->_parse_attrs($1);
+    }
+    # standart tags
+    if ($line =~ m/^\s*#EXTINF:(-?\d+(?:\.\d+)?)(\s+\S+?=\S+)*,(.*)/oi) {
+      $item //= {
+        duration => $1,
+        attrs    => $self->_parse_attrs($2),
+        title    => $3,
+      };
+    }
+    # extended tags
+    if ($line =~ m/^\s*#EXT-X-\S+?:(\s*\S+?=\S+)/oi) {
+      # ignore
+    }
+    # comments
+    if ($line =~ m/^\s*#/) {
+      next;
+    }
+    # path / url
+    if ($line) {
+      $item->{file} = $line;
+      push @{$self->{items}}, $item;
+      undef $item;
+    }
+  }
+
+  return $self->items;
+}
+
+sub _parse_attrs {
+  my ($self, $str) = @_;
+
+  return {} unless $str;
+  my %attrs = ();
+  $str =~ s/(^\s+|\s+$)//oi;
+  foreach my $token (split /\s+/, $str) {
+    my ($key, $value) = split("=", $token, 2);
+    $attrs{$key} = $value;
+  }
+
+  return \%attrs;
+}
+
+1;