I'm having the same problem. The media players I've tried on my Galaxy S [Samsung Vibrant] all seem to have no function for deleting playlists. Hard to believe. If it's there, it is surely well hidden. And, trying to work on this problem, I now have some of them showing duplications of playlists that were imported from various folders I tried putting my playlists. Deleting the playlists from those folders doesn't delete them from the player, so they must be stored internally somewhere that isn't accessed by the "Files" app or Windows Explorer [when mounted]. Feels like I must be missing something obvious, but, really, I have tried.