M3U files for kodi box

I think Perfect Player may be my favorite with most things, although it does have its fall backs where another Player may do good in that same given area.
You will never find one that is 'perfect' in every way (pardon the pun on the perfect thing) :)

http://iptvtalk.net/forumdisplay.php?154-M3U-Playlist-The-Players-amp-Turtorials

VLC is another great Player.
ProgTv Player is worth a look.
Load a few onto your box and test them out :)