Example format of M3u playlist on MAC - Going from Windows to MAC

If you look at the examples below, you will see that I am experimenting with different paths , fully qualified, From Users etc. None of them work. Can someone please post an example of an M3u file that you were able to successfully import into iTunes 9. An example file and the path to where you imported it from on your hard drive and an fully qualified path of where the music is stored would make it possible for me to figure out what I am doing wrong.

I edit the m3u files in windows, save them as MAC line end format with a CR, and in a code page for ANSI/ASCII. Is ANSI okay? Do they need to be utf-8?


#EXTM3U
#EXTINF:236,The Band - Life Is A Carnival
Macintosh HD\Users\garyjohnson\Music\The Band\The Best Of The Band\05 The Band - Life Is A Carnival.mp3
#EXTINF:366,Tim Curry - 10 Paradise Garage
\Users\garyjohnson\Music\Tim Curry\10 Paradise Garage.mp3
#EXTINF:243,Van Halen - Jump
garyjohnson\Music\Van Halen\1984\02 Van Halen - Jump.mp3
#EXTINF:477,Lou Reed - Intro/Sweet Jane
Music\Lou Reed\Rock 'N Roll Animal\01 Intro - Sweet Jane.mp3
#EXTINF:215,Van Halen - Runnin' With The Devil
\Van Halen\Van Halen\01 Van Halen - Runnin' With The Devil.mp3
#EXTINF:201,Red Hot Chili Peppers - Higher Ground
Various\X-Games Volume I- Music From The Edge\01 Red Hot Chili Peppers - Higher Ground.mp3