Certainly there are several options, some commercial and some freeware/regware. However, after installing some of the available choices which didn't really cut it for different reasons I realized that I have a great player for MP3 files already installed on my PPC. I have used TCPMP (formerly BetaPlayer) for about three years as a reliable player of video files for the Pocket PC, mainly for checking my golf swing (swapping SD cards with .avi files from a digital camera). As it turns out, TCMP is also a great player for MP3 with excellent sound, playlists in several formats, equalizer (latest versions) etc. It's very easy to customize with an exemplary GUI. So if you can go without bloated skins and themes this is the player for you. It plays AC3, HE-AAC, AMR, DivX, FLAC, H.263, H.264, JPEG, Monkey's Audio, MJPEG, MPEG-1, MP2, MP3, Musepack, MS-MPEG4-v3, PNG, Speex, TIFF, TTA, Vorbis, WAV, WavPack and XviD and the following container formats: 3GP, ASF, AVI, Matroska, MPEG, OGG, OGM and QuickTime. Truly one player to rule them all for the Pocket PC (both Windows CE and Windows Mobile) and also for Windows, Windows Smartphone, Palm OS and Symbian OS with Linux and Mac OS X versions being planned.