I have a android box (NVIDIA SHIELD) using the newest KODI....
Right now im testing just to get this to work so I only have 3 video's in the M3U..

Keep getting a playback error.

The MP4 files are located on my NAS (which I have EDITED in the file)(the SMB Part as my SHARE of my nas is via SMB) but I have something wrong I guess..
(and yea the files play individually so permissions in kodi etc are all fine (connecting to my NAS))... just cant get it to execute
any help would be MUCH MUCH appreciated ! thanks!

Here is what my temp .M3U file looks like..(with my SMB Filesharing on the NAS looks like)
(the 's are spaces I assume) and this file was made in videolan on my windows PC on the same network It used to say 

#EXTM3U
#EXTINF:231,Abba - Dancing Queen.mp4
smb://192.168.1.40:445/NAS-1/Music Video's SD/Abba/Abba - Dancing Queen.mp4
#EXTINF:254,Abba - Fernando.mp4
smb://192.168.1.40:445/NAS-1/Music Video's SD/Abba/Abba - Fernando.mp4
#EXTINF:238,Abba - Knowing Me, Knowing You.mp4
smb://192.168.1.40:445/NAS-1/Music Video's SD/Abba/Abba - Knowing Me, Knowing You.mp4

This is what the lines that were made in Videolan (VLC) used to say... I edited them to the SMB lines as "drive Y" is mapped on my windows pc..

#EXTM3U
#EXTINF:231,Abba - Dancing Queen.mp4
file:///Y:/Music Video's SD/Abba/Abba - Dancing Queen.mp4
#EXTINF:254,Abba - Fernando.mp4
file:///Y:/Music Video's SD/Abba/Abba - Fernando.mp4
#EXTINF:238,Abba - Knowing Me, Knowing You.mp4
file:///Y:/Music Video's SD/Abba/Abba - Knowing Me, Knowing You.mp4