SanDisk Clip Sport -- M3U Playlist exported from iTunes (Mac) shows up as "Empty"

Really sorry to read that you are unhappy with your Clip Sport.  I think it is a pleasant-sounding & fun alternative player to the way more expensive iPad Nano. But the thrifty price comes with a few challenges.

Anyways, I just experimented with exporting one of my iTunes Playlists to a “m3u” file on my MacMini.  Then I looked at the contents of the m3u file using “TextEdit”.  I immediately discovered one problem with pasting this m3u file into my Clip Sport.

  The iTunes m3u file includes the specific directory locations of all the listed music files in my iTunes library on my harddrive.

      “/Users/MacMini-2/iTunes/iTunes Media/Music/VARIOUS ARTISTS/” etc etc etc

I can guess my Clip Sport will not be able to convert the location of these files on my Mac to my desired Music subfolders on my player (internal OR external).

        ->Maybe use a word processor and do “search and replace” in the transplanted playlist ??

OR,   maybe it would be possible to construct an iTunes playlist that referenced music folders and files that are stored on the player (or the connected micro SD card)??  But you would still need to create new playlists for your 600 songs.

One more side comment, I enjoy my Clip Sport without any playlists by carefully curating my ID3 tags (album, song title, artist, track number) and also using Folder mode with useful arrangement of sub-folders.    

      AND many times I just go wild and play “shuffle all”.  Ha ha.