Hi , i checked your coading.
there is no problem.
Just, you check the mp3 file is placed on the same location
of the swf file.
Bcos, its working for me.
Other wise give the full path of the mp3 file.
Please check the Flash version.
and also check the swf path and mp3 file path.
I remind you again, if you didnt give the full path of the
mp3 player, then you should keep the swf file and mp3 file in a