ActiveX OCX to play or decode MP3 , MP2 , MP1 , MPEG-2.0 and MPEG-2.5 media files, this controls is using a high quality decoder engine , the decoder engine is loaded dynamically in the process , and it uses only integer calculations to decompose the MPEG file, you can define what wave out device (soundcard) will play the MP3 file , the control has support to Xing based VBR files ,and it has an equalizer and a spectrum analyzer