Check out this thread (click on link):
http://www.gnutellaforums.com/tips-t...p3-fixers.html
Lots of people use the K-Lite codecs. Otherwise, there are heaps more to choose from in that thread.
Just remember to only have one codec pack installed at a time, otherwise you can run into problems.
Or you could try VLC player, which is free & has codecs installed to play most file types. See the thread at the top of this post for a link to download VLC