| PL | PERL Script | 
| PL | Prolog Source Code | 
| PL | Harvard Palette | 
| PL | TeX Font Metrics | 
| PL1 | 3D Home Architect Floor Plan | 
| PL3 | Harvard Graphics DOS 3.0 Chart Palette | 
| PL4 | Micrografx Designer Palette | 
| PLB | FoxPro Runtime API Library for DOS | 
| PLB | LogoShow Screensaver | 
| PLC | Lotus Add-in | 
| PLD | PLD2 Source File | 
| PLG | Microsoft HTML Form | 
| PLI | Oracle 7 Data Description | 
| PLL | Prelinked Library | 
| PLM | DisorderTracker2 Module | 
| PLN | WordPerfect Spreadsheet | 
| PLR | Descent Pilot File | 
| PLS | DisorderTracker2 Sample | 
| PLS | WinAmp MPEG PlayList File | 
| PLS | Shoutcast File | 
| PLS | MYOB Data File | 
| PLT | AutoCAD HPGL Vector Graphic Plotter File | 
| PLT | Gerber Sign-making Software File | 
| PLT | Bentley's CAD MicroStation Driver Configuration for Plotting | 
| PLY | Harvard Spotlight Presentation | 
| PLY | Autodesk Animator Polygon Format | 
| PM | PageMaker Document | 
| PM | Bitmap Picture | 
| PM | Perl Module | 
| PM3 | Aldus PageMaker 3 Document | 
| PM4 | Adobe PageMaker 4 Document | 
| PM5 | Pagemaker 5.0 Document | 
| PM6 | Pagemaker 6.0 Document | 
| PMA | Windows NT Performance Monitor Alert | 
| PMC | Windows NT Performance Monitor Chart | 
| PMC | A4Tech Scanner Image | 
| PMD | Pagemaker File | 
| PMG | Pagemaker Group File | 
| PMI | Pegasus Mail Message Folder Index File | 
| PML | Windows NT Performance Monitor Log File | 
| PML | PADGen Program Information | 
| PML | Pegasus Mail Distribution List | 
| PMM | Pegasus Mail Mail Message Folder | 
| PMO | Print Master Gold Text | 
| PMP | VideoCraft GIF Animator Project | 
| PMR | Windows NT Performance Monitor Report | 
| PMW | Windows NT Performance Monitor Workspace | 
| PN3 | Harvard Printer Driver | 
| PNG | Portable Network Graphics Graphic | 
| PNG | Paint Shop Pro Browser Catalogue | 
| PNM | UNIX "Portable Any Map" Image | 
| PNT | MacPaint Graphic File | 
| POG | Descent 2 File | 
| POL | Policy File (various) | 
| POL | InnovMetric Binary | 
| POL | Music File | 
| POP | Pop-Mail Message | 
| POP | dBase Popup Menu | 
| POS | ProCite Output Styles | 
| POS | QuickPOS IIF File | 
| POT | Microsoft PowerPoint Template | 
| POV | Persistence of Vision Ray-Tracer | 
| POW | Power-Chords Chord Chart | 
| PP | Amiga Power-Packer Compressed Archive File | 
| PP4 | Picture Publisher 4 Bitmap | 
| PP5 | Picture Publisher 5 Bitmap | 
| PPA | PowerPoint Add-in | 
| PPB | WordPerfect Print Preview Button Bar | 
| PPD | PostScript Printer Description | 
| PPF | Jasc Paint Shop Pro 7 Preset File | 
| PPF | Turtle Beach Pinnacle Program File | 
| PPG | MS PowerPoint Presentation | 
| PPI | MS PowerPoint Graphics File | 
| PPJ | MS PowerPoint Graphics File | 
| PPJ | Adobe Premiere Video Editing File | 
| PPL | Harvard Polaroid Palette Plus ColorKey Driver | 
| PPM | Portable Pixelmap Bitmap | 
| PPO | Clipper Preprocessor Output | 
| PPP | Serif PagePlus Desktop Publishing Publication | 
| PPP | Parson Power Publisher | 
| PPS | Microsoft PowerPoint Slide Show | 
| PPS | Paint Shop Pro Image | 
| PPT | Microsoft PowerPoint Presentation | 
| PPT | Page-Plus Template | 
| PPV | Microsoft Pocket Powerpoint Presentation for Windows CE | 
| PPX | Serif PagePlus Publication | 
| PPZ | PowerPoint Packaged Presentation | 
| PQ | Adobe Pagemaker Default Printer Style | 
| PQA | Palm Query Application File | 
| PQF | Corel Presentations Runtime | 
| PQI | Power Quest Drive Imaging Software | 
| PQW | Corel Presentations Runtime | 
| PQX | Power Quest DRive Image Index |