To use MP3 files, they have to be played by a flash music player. A free flash music player is provided. Otherwise, any .swf file allowing to play mp3 files can be used.
IF you want to add graphics or text, then use a tool like Adobe Captivate, where you have also extended options to manipulate the audio.
A sample for mp3 files with the player is provided - use mp3-demo.mme. - Click here to download
The audio files will play only on a PC and not not on a CD / DVD recorder or mp3 player.
See also
Music Player - Overview
Configuration of the Player
Include Player in Project
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