OrthoB posted a python file on the first page of this thread to convert a *.m3u file to a *.pla file for the MTP version of the T10. If you have the UMS version then the script still works great but you have to change the line:
fo.write (struct.pack('>i508s ',n,"iriver MTP PLA" ))
to
fo.write (struct.pack('>i508s ',n,"iriver UMS PLA" ))
... just in case someone was curious but hadn't figured it out yet.
I spent ages last night compiling & installing gphoto2 & trying to get it working with my T10 before it occurred to me that I might not have to...

Once I established that I had the UMS version & could simply mount it like a usb disk, then all I had to do is figure out the previous bit about the play lists and everything was very happy. If only I hadn't try to mount it incorrectly in the first place I could have saved many hours of frustration when I assumed it was an MTP version.
How do you know if you have a UMS or MTP version? ... goto:
http://www.iriver.com/html/support/f...pSearchString=
On the page:
http://www.iriver.com/html/support/d...ew.asp?idx=732
there is the latest firmware for the UMS version of the T10 ... not sure if this is required to use playlists but I installed it anyway & everyhing seemed to go ok.
dg