I have read through the treads and tried most everything but still can't get my MP3's to play. Thanks for your help. The files are at 192kbps and 128kbps. Here are copies of my CFG files:
########################################################################
#
# MP3 Playlist file
#
# - Comment lines begin with "#"
# - Every other line is the full path to an MP3 File
#
C:\mame\glaunch\pacmanfv.mp3
c:\mame\glaunch\takeonme.mp3
########################################################################
#
# Overall configuration options
# Background music type:
# 0: None
# 1: MP3 playlist
# 2: Compact Disc in CD-ROM (DOS Only)
background_music = 1
# Path to the MP3 playlist file. Only relevant when background_music = 1.
mp3_playlist_file = C:\mame\glaunch\playlist.txt
# CD Volume (0 - 1000). 0 - Min, 1000 - Max. Only relevant when
# background_music = 1.
mp3_volume = 1000
# CD Volume (0 - 1000). 0 - Min, 1000 - Max. Only relevant when
# background_music = 2. For some reason the CD is really loud on my
# machine.
cd_volume = 450
# Sound effect volume (0 - 1000). 0 - Min, 1000 - Max.
sound_effect_volume = 1000
# Use software audio mixer (Windows only). Set to "no" by default,
# but if you get distortion try turning it on as some DirectSound
# drivers have buggy mixers.
use_software_mixer = no