пример скрипта mp3 плеера:
<table width="100%" cellpadding="0" cellspacing="0"><tr><td width="200">
<div class="flash_position" style="padding-top:10px; padding-bottom:10px">
<div id="flashcontents"> </div>
<script type="text/javascript">
var so = new SWFObject("/mediaplayer.swf", "userpic", "330", "20", "7");
so.addParam ("width", "330");
so.addParam ("height", "20");
so.addParam ("allowscriptaccess", "always");
so.addParam ("allowfullscreen", "false");
so.addParam ("flashvars", "width=330&height=20&file=/upload/127/88772031292319.mp3");
so.write("flashcontents");
</script></div></div></td><td> <a href="/upload/127/88772031292319.mp3"><img src="/images/music.gif" border="0" alt="скачать файл"></a></td></tr>
</table>
mp3 плеер -
http://flash-mp3-player.net/players/multi http://forum.mybb.ru/viewtopic.php?id=4803 http://flv-mp3.com/ru/mp3/manual