Well, you say CDs work, but MP3s do not. Typically, they play using two completely seperate functions on the PC. CDs, unless the drive is set to digitally play them, will play them like a CD player, and the CD player is directly connected to an audio port on the sound card that uses hardware processing to playback the tracks. MP3s have to go through a driver/software layer and then are still interpretted by the soundcard differently.
This could be an issue with drivers, possibly directx (if the player is using DX to playback), the physical card itself or the PCI slot the card is plugged into. It COULD technically be any number of other things, but those are the most likely. Does anything other than a CD playback normally? Say, a WMV or WMA file?
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