The .pls file extension is most commonly given to generic playlist files. These files are used by a number of computer programs to create a playlist for a collection of audio files. The PLS files contain information about an audio file's location, but they do not contain the actual audio file or any real audio data.
The .pls file extension is also used with the Accounting Plus and AccountEdge software. When the .pls file extension is used for these applications, the files contain financial information such as accounts payable and accounts receivable data. Many of the programs that used the .pls file extension are being discontinued by the distributor of the software.
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If you have additional information about the PLS file format or software that uses files with the PLS suffix, please do get in touch - we would love hearing from you.