I have tried a different tack that I am hoping will work. I have renamed the files with a .bmp extension. I've seen this work with other files so I see no reason why it shouldn't in this case. Any problems then just email me and I'll try and help you out.
If you have Windows ME then this is how I converted it back. I right clicked on the file and opened the properties box. From here I changed the 'opens with' option to winamp, or whatever your MP3 player is, by clicking change and selecting winamp from the list. [MMJB doesn't recognise it for some reason but you can play it with windows media player]. Once you have done this remove the .bmp from the filename and press okay. It should then play.
If you have earlier version of Windows I can't remember the exact procedure but you basically just want to rename the file without the .bmp extension.
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Cheers
Fordy