So, despite the FUD from the past few months, there’s no inherent limitation built into Windows XP that prohibits creation of MP3 files. You can still install whatever app you used before to make your MP3 files, and in addition, you can buy any of a few $10 add-ons to Windows Media Player that’ll build the capability right into Windows. (Right now, add-ons are available from Cyberlink and InterVideo, and further add-ons are available that allow WMP to handle DVDs. More companies promise MP3 and DVD releases in the near future, as well.)