You can download install and run Hearme on the system Praise is getting. Maybe no-one noticed the post upstairs -- it has a complete emulator which runs Windows.
As for only mp3 files, I am at a loss for words -- what could you mean? What format file would you possibly want to handle that can't be handled on this set-up? name one! Oh...maybe Microsoft Project 2000. Well, unless you run in emulation mode.
I'm telling you, she's getting the best of both worlds; the only thing better would be a G4 Dual Processor system, such as the one I'm writing this from...
A