.Net contains a nice player to play MP3 files.
A pity is that it is until now not so well documented on MSDN.
Here the most simple format to let an MP3 file play in windows forms.
'Add a reference to presenationcore and WindowsBase
Public Class Form1
Private Sub Form1_Load(sender As Object, e As EventArgs) Handles MyBase.Load
Dim MPlayer As New MediaPlayer