M3U and M3U8 are the same playlist format under the hood. The difference between them comes down to one thing: text encoding.
The short answer
An M3U file uses ASCII encoding — fine for plain English filenames and URLs. An M3U8 file uses UTF-8 encoding, which supports the full range of Unicode characters: accents, non-Latin alphabets (Arabic, Cyrillic, Chinese, etc.), and special symbols in channel or track names.
Why it matters in practice
If every entry in your playlist uses plain ASCII text, an M3U file works perfectly fine. But the moment a channel name includes an accented letter, an emoji, or a non-Latin script, an M3U8 file is what keeps that text displaying correctly instead of showing broken characters.
Does the player care which one you use?
A well-built media player, including Simba Player, reads both formats the same way — the .m3u or .m3u8 file extension is mostly a hint about encoding, not a different set of rules. In everyday use you can treat them interchangeably: what matters is that the link is reachable and correctly formatted, not which of the two extensions it ends in.
How to tell which one you have
Look at the URL or filename your provider gave you. If it ends in .m3u8, it's UTF-8 encoded; if it ends in .m3u, it's ASCII. Either way, paste the full link into your player exactly as given — no conversion needed for normal use.
Using it with Simba Player
Simba Player accepts both M3U and M3U8 links when you upload your playlist — just paste the link you were given, and the app takes care of the rest.