C.L.O.S.E.R.

Forgot to mention a free program I use for MP3's that won't play in WMP. AUDACITY. It does lots of stuff,

I've downloaded MP3s that would not play in WMP so I import them into AUDACITY. It does it's thing and then I export as an MP3 and they play fine.

AUDACITY is the program that I use to extract music from records, tapes or other sources and convert them to file types of your choice. Takes a little bit of learning but works well. One feature I particularly like is the ablility to trim dead space from the end of a file or anything else you don't want.