Well it depends. You can do it, but of course you'll need a program first. Naturally you cant send m3u's because it's just files found on the computers driver. You wont be able to listen to any of the songs unless you download them. But a last...there is a way.
Download this
COWON America This program will allow you to take your m3u list on your computer and convert them into wmv, mp3 files. So now you no longer have just an m3u list but each song is now its own file. Make sure when you convert them (which btw isnt too long, took about 5 minutes to conver 300 songs and I was also playing City of Heroes (an MMO)) you try to save them in there own folder so it's easy to find what files you want to send to your other computer.
But as I said before, there is always a way. This way may seem complicated but it's really not. Step for dummies: Download, open, make new folder, convert m3u Files into that, send off to email land.
And just in case, in order to get an m3u list you have to highlight every music file in your library and Enqueue them, then save as them into a folder. (Shared Music is easiest for me) You can just enqueue one song, but it will still show up as an m3u file, so no other way out then using a music converter.