There are many MP3 players out there, far too many to test and review them all. Besides, they update enough to require new reviews too often. Just be aware they vary widely in interface, reliability, and file size. They're pretty similar in overall sound quality and ability to store and edit playlists. Try as many as necessary to find one you're happy with. If you want to be able to set lots of preferences, go with shareware. Otherwise, freeware will probably do. You may already have something to play MP3s since RealPlayer and Windows Media Player can now play MP3, but they don't do playlists (you load each file when you play it) and you may have to go get an upgrade or plug-in. If you want to make your own files, you must get an encoder, all of which are shareware.

Encoders
Musicmatch Jukebox
ZipAudio
SC-MPX

Shareware
Unreal Player
WPlay
Winamp
XingMP3 Player

Freeware
Sonique
K-Jofol
MPFree
WinJey

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