use strict;

open(PLAYLIST, "<test.m3u");
my $dir = 'c:\my files';
opendir(FILES, "$dir");
open (TEST, ">test.txt");
my %playlist;
my @filelist = grep {/\.mp3$/} readdir FILES;
my $song;

while(<PLAYLIST>) {
    chomp;
    if(not(/#/)) {$playlist{$_} = 1}
    }

foreach $song(@filelist) {
    if(!exists $playlist{$song}) {
        print TEST $dir . "\\" . $song . "\n"
        }
    }

closedir FILES;
close PLAYLIST;