From Vita Dev Wiki
- MP3 (MPEG-1/2 Audio Layer-3)
- MP4 (MPEG-4 AAC)
- WAVE (Linear PCM)
It might not be possible to play some files of supported types, for example, due to the content, copyright protection or sizes of the files. You can save up to to 4,000 files.
- Playlists created with a PS3™ system (M3U8).
- Playlists created in iTunes (version 10.6.3 or later).