The best bet would be to download this:
http://gbs.joshw.info/p/Pokemon%20Yellow%20%5bPocket%20Monsters%20Pikachu% 5d%20(1998)(Game%20Freak)(Nintendo).zip
IF you already have the GBS set AND the M3U file then you don't need this. If you only have a GBS file, then I'd download this (including the GBS file, since they have to be in the same directory, and the filename has to match what's in the M3U file)
What the M3U file does in this case, is basically tags and times all of the tracks in the GBS set, so that, as long as there's an M3U file that's in the same director as the GBS set, AND the name of the GBS file matches the name of the GBS file in the M3U file, then when you play the GBS set in foobar, it'll be tagged and timed (hopefully).
Here's exactly what the M3U looks like in NotePad, for example (and is also the best method for changing the tagging and timing):
#Pokemon Yellow
#1998 Game Freak
#Composed by Junichi Masuda
#Pikachu Voice Actor by Ikue Otani
# Timing & Titling - Warpstar
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,0,Junichi Masuda - Opening (part 1),0:00:21,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,1,Junichi Masuda - Opening (part 2),0:01:31,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,3,Junichi Masuda - Pallet Town's Theme,0:01:04,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,13,Junichi Masuda - Professor Oak,0:00:35,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,31,Junichi Masuda - Oak Research Lab,0:00:29,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,14,Junichi Masuda - Rival Appears,0:00:31,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,18,Junichi Masuda - The Road to Viridian City ~ from Pallet,0:00:46,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,24,Junichi Masuda - Battle (VS Wild Pokemon),0:01:16,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,27,Junichi Masuda - Victory (VS Wild Pokemon),0:00:24,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,6,Junichi Masuda - Pewter City's Theme,0:01:56,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,4,Junichi Masuda - Pokemon Center,0:00:58,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,17,Junichi Masuda - Pokemon Recovery,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,37,Junichi Masuda - Viridian Forest,0:03:23,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,15,Junichi Masuda - Guide,0:00:23,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,43,Junichi Masuda - Trainer Appears (Girl Version),0:00:14,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,23,Junichi Masuda - Battle (VS Trainer),0:03:00,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,26,Junichi Masuda - Victory (VS Trainer),0:00:24,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,38,Junichi Masuda - Mt. Moon Cave,0:02:48,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,19,Junichi Masuda - The Road to Cerulean ~ from Mt. Moon,0:00:50,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,7,Junichi Masuda - Cerulean City's Theme,0:01:02,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,5,Junichi Masuda - Pokemon Gym,0:01:13,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,2,Junichi Masuda - To Bill's Origin ~ From Cerulean,0:00:39,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,32,Junichi Masuda - Jigglypuff's Song,0:00:07,,0:0:02
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,10,Junichi Masuda - Vermilion City's Theme,0:00:47,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,12,Junichi Masuda - St. Anne,0:01:04,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,20,Junichi Masuda - The Road to Lavender Town ~ from Vermilion,0:01:03,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,44,Junichi Masuda - Trainer Appears (Boy Version),0:00:14,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,22,Junichi Masuda - Battle (VS Gym Leader),0:01:42,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,28,Junichi Masuda - Victory (VS Gym Leader),0:01:10,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,33,Junichi Masuda - Cycling,0:01:09,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,11,Junichi Masuda - Lavender Town's Theme,0:01:24,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,40,Junichi Masuda - Pokemon Tower,0:02:06,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,8,Junichi Masuda - Celadon City's Theme,0:01:00,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,35,Junichi Masuda - Casino,0:01:15,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,42,Junichi Masuda - Trainer Appears (Bad Guy Version),0:00:14,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,36,Junichi Masuda - Team Rocket Hideout,0:02:12,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,41,Junichi Masuda - Sylph Company,0:02:08,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,34,Junichi Masuda - Ocean,0:01:15,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,9,Junichi Masuda - Cinnabar Island's Theme,0:00:44,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,39,Junichi Masuda - Pokemon Mansion,0:02:10,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,16,Junichi Masuda - Evolution,0:00:14,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,21,Junichi Masuda - The Last Road,0:00:56,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,25,Junichi Masuda - Last Battle (VS Rival),0:02:15,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,30,Junichi Masuda - Into the Hall,0:00:45,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,29,Junichi Masuda - Ending,0:01:39,,0:0:00
#Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,45,Junichi Masuda - Pokemon Capture Fanfare (Dupe),0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,46,Junichi Masuda - Pikachu's Beach,0:00:56,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,47,Junichi Masuda - Musashi and Kojiro Theme,0:00:33,,0:0:10
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,48,Junichi Masuda - (Unknown Track),0:01:03,,0:0:10
#Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,49,Junichi Masuda - Pokemon Recovery (Dupe),0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,50,Junichi Masuda - Item Fanfare,0:0:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,51,Junichi Masuda - Pokemon Received Fanfare,0:0:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,52,Junichi Masuda - Level Up Fanfare,0:00:01,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,53,Junichi Masuda - Pokemon Capture Fanfare,0:0:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,54,Junichi Masuda - Pokedex Fanfare 1,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,55,Junichi Masuda - Pokedex Fanfare 2,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,56,Ikue Otani - Pikachu Voice 1,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,57,Ikue Otani - Pikachu Voice 2,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,58,Ikue Otani - Pikachu Voice 3,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,59,Ikue Otani - Pikachu Voice 4,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,60,Ikue Otani - Pikachu Voice 5,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,61,Ikue Otani - Pikachu Voice 6,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,62,Ikue Otani - Pikachu Voice 7,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,63,Ikue Otani - Pikachu Voice 8,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,64,Ikue Otani - Pikachu Voice 9,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,65,Ikue Otani - Pikachu Voice 10,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,66,Ikue Otani - Pikachu Voice 11,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,67,Ikue Otani - Pikachu Voice 12,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,68,Ikue Otani - Pikachu Voice 13,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,69,Ikue Otani - Pikachu Voice 14,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,70,Ikue Otani - Pikachu Voice 15,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,71,Ikue Otani - Pikachu Voice 16,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,72,Ikue Otani - Pikachu Voice 17,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,73,Ikue Otani - Pikachu Voice 18,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,74,Ikue Otani - Pikachu Voice 19,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,75,Ikue Otani - Pikachu Voice 20,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,76,Ikue Otani - Pikachu Voice 21,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,77,Ikue Otani - Pikachu Voice 22,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,78,Ikue Otani - Pikachu Voice 23,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,79,Ikue Otani - Pikachu Voice 24,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,80,Ikue Otani - Pikachu Voice 25,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,81,Ikue Otani - Pikachu Voice 26,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,82,Ikue Otani - Pikachu Voice 27,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,83,Ikue Otani - Pikachu Voice 28,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,84,Ikue Otani - Pikachu Voice 29,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,85,Ikue Otani - Pikachu Voice 30,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,86,Ikue Otani - Pikachu Voice 31,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,87,Ikue Otani - Pikachu Voice 32,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,88,Ikue Otani - Pikachu Voice 33,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,89,Ikue Otani - Pikachu Voice 34,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,90,Ikue Otani - Pikachu Voice 35,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,91,Ikue Otani - Pikachu Voice 36,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,92,Ikue Otani - Pikachu Voice 37,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,93,Ikue Otani - Pikachu Voice 38,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,94,Ikue Otani - Pikachu Voice 39,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,95,Ikue Otani - Pikachu Voice 40,0:00:02,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,96,Ikue Otani - Pikachu Voice 41,0:00:03,,0:0:00
Pokemon Yellow [Pocket Monsters Pikachu] (1998)(Game Freak)(Nintendo).gbs::GBS,97,Ikue Otani - Pikachu Voice 42,0:00:03,,0:0:00
Most of it should be self explanatory, such as the GBS file name next to each track.
After this, the next number is the number in the GBS set ... if you notice, the numbers are out of order -- this is because the GBS set by default is out of order, and essentially this re-orders them in a more chronological order.
Then you have the title (including the composer in this case), followed by the actual length, then some commas, and then the fade out.
In this case, the M3U is already tagged and timed, and ordered correctly. So all you need is to download that file in the link and hooray. I'm assuming they're 2x looped. The ones that fade out have a fade out length of 10 seconds, which is pretty much normal.