1) Install DOS
1a) Format your drive, run SYS C: and copy these files to C: Drive HIMEM.SYS and SMARDRV.EXE
1b) Edit file CONFIG.SYS and type DEVICE=C:\HIMEM.SYS /TESTMEM:OFF
1c) Edit file AUTOEXEC.BAT and type SMARTDRV
2) Install DOS drivers for your sound card
3) Install MP3 player software (MPXPLAY is my favorite http://members.tripod.com/~padara/)
This only needs approx P100 and 16Mb RAM
4) Install MP3's !!
5) Get going...!!!!
Simple as that...