PLS file is a multimedia playlist. It can be created/edited using a simple text editor (Notepad). PLS is a proprietary format used for playing Shoutcast and Icecast streams.

More information about .pls extension: Wikipedia

Common .pls file type descriptions:

VLC media file (.pls)
AIMP3: PLS Playlist
PLS Audio Playlist
Winamp playlist file
PLS Playlist File

Applications, associated with .pls files

	BSPlayer by BST
	ALSong by ESTsoft corp.
	Media Center by J. River, Inc.
	µTorrent by BitTorrent, Inc.
	OpenPlsInWMP by Jon Galloway
	JRiver Media Center 19 by JRiver, Inc.
	VKDJ, Player
	SMPlayer Portable (PortableApps.com Launcher) by PortableApps.com
	Nexus Radio Executable by Egisca Corporation
	Kantaris Media Player by Christofer Persson

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.plr

.plsc