Hello:

First, I have no idea what to search for on this task, so I'll just spell it out.
I have the Bible in Audio format and each book is in a directory of it's own.
01 to 66 accordingly.

I need a script to walk through each of them and ls *.mp3 > directory|book.m3u without the preceding directory numbers.

list.txt partially contains:
01. Genesis
02. Exodus
03. Leviticus
04. Numbers
05. Deuteronomy
06. Joshua
07. Judges
08. Ruth
09. Samuel I
10. Samuel II

simple.txt contains
Genesis
Exodus
Leviticus
Numbers
Deuteronomy
Joshua
Judges
Ruth
Samuel I
Samuel II

Desired output:
Genesis.m3u
Exodus.m3u
Leviticus.m3u
Numbers.m3u
Deuteronomy.m3u
Joshua.m3u
Judges.m3u
Ruth.m3u
Samuel I.m3u
Samuel II.m3u

inside each of the 66 directories.

and optionally, a single m3u file that contains the contents of all 66 directories.

This is NOT homework, not even for a seminary student

FC12 with GNU Awk 3.1.7 & perl v5.10.0

Thank you for your time.

Can you explain more clearly what you need to do.

Just for start:

if you got txt file list.txt, and you need the Desired output, you can run:

awk -F \. '{print $2 ".m3u"}' list.txt

This should do (needs bash or a current version of ksh):

find . -type f -name '*.mp3' -print | \
sort | \
while read path; do 
    dir=$( dirname "$path" );
    file=$( basename "$path" );
    m3u=${dir#./[0-9][0-9]. };
    echo "$file" >> "$dir/$m3u.m3u";
    echo "${path#./}" >> all.m3u;
done