Simple MP3 is a somewhat basic audio playing application for playing WAV, MP2, MP3, MID, WAM, and OGG audio formats. It has its own basic play list format and has support for the .pls and .m3u formats. Visuals of the application may not appear as desired under different Windows Operating Systems.

Version 3.5 has added some extra functionality, quite a few bug fixes and misc optimizations, and other changes.