WPL (Windows Media Player Playlist) is a computer file format that stores multimedia playlists. It is a proprietary file format used in Microsoft Windows Media Player versions 9–12. The elements of WPL files are represented in XML format. The top-level element, smil, specifies that the file's elements follow the SMIL (Synchronized Multimedia Integration Language) structure.
The file is saved with the "wpl" filename extension and its MIME type is application/vnd.ms-wpl.