Files that contain the .itl file extension are database files that are used by the iTunes media software application. These files are used by the iTunes software to organize the music files in a user's iTunes music library. The ITL file contains a log of the songs in the user's iTunes library as well as the user's playlists, any comments the user may have created for a particular track and the user's song ratings.
While the ITL file does reference the song's on a user's hard drive, it does not contain any actual media data in and of itself.
The ITL file format is only used on Windows versions of iTunes. The Mac iTunes application does not use the ITL file format.
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