There is only one file type that uses the .XSPF extension:
XSPF Playlist File
An XSPF file is a playlist saved in the XML Shareable Playlist Format (XSPF). It is similar to a .M3U file, but uses standard XML tags to organize and list files included in the playlist. XSPF files are used by various audio players, such as VLC media player, AIMP, Clementine, and Audacious.
It is important to note that XSPF files do not contain actual audio data. They only store information about a playlist, which includes references to media files stored in the playlist.
NOTE: More information about the XSPF format is available at www.xspf.org.
Updated: January 28, 2018