No, a PLS file is like an M3U file, only a slightly different format. 

Where looking at an M3U file would look something like this:

http://foo.bar.com:8000/

for a stream, or

http://foo.bar.com/splat.mp3

for just a regular mp3 file, a .pls would look something like this:

[playlist]
NumberOfEntries=1
file1=http://foo.bar.com/splat.mp3

That's it, really. 
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