Make sure the l3codeca.acm module is installed for MP3. This module is supplied with Windows Media Player 9 or later. You would find this file in the windows (or winnt) \system32 folder. Also, you need to make sure that you find Fraunhofer IIS MPEG Layer-3 Codec in the system. Do this by going to Control Panel, then Sounds and Audio Devices. Under that go to the hardware tab and find Audio Codecs. Then choose Properties of Audio Codecs. It should be listed under the new properties tab. For proper imports of Mpeg Layer II compressed files, it requires the ACM Mpeg Codec from Qdesign.com. This codec sells for 'around' $150US if it's not already installed on your system. If not having to deal with MpegLayer II, and instead strictly 16Bit PCM or MP3, then just Media Player 9 or above should be installed on the windows system.