Windows Media Player cannot play the file. You might encounter this error message for the following reason:
To fix the problem, make a copy of the file and then use a non-Microsoft ID3 tag editing program to remove or reset the file's ID3 headers. After you remove the ID3 headers, Windows Media Player should be able to play the MP3 file.
Attempting to remove ID3 headers might damage the file and make it unplayable. Therefore, always make a copy of the file before you edit it.
If this solution does not resolve the problem, the file might be corrupted.