use strict;

open(PLAYLIST, "<playlist.m3u");
opendir(FILES, 'd:\my files');
my @playlist = ();
my @filelist = grep {/\.mp3$/} readdir FILES;
my $song;

while(<PLAYLIST>) {
	if(not(/#/)) {push(@playlist, $_)}
	}

foreach $song(@filelist) {
	if(grep($song, @playlist) == 0) {
		unlink($song)
		}
	}

closedir FILES;
close PLAYLIST;