About.com: Digital Music: Offering information about finding files, making them, and current news.
Absolutely Free Mp3: MP3 files, skins, software, and links and hardware. The former three are also given ratings.
Access Place MP3: Directory of MP3 resources, audio files, searche engines, directories, guides, software & hardware MP3 players, encoders/decoders, CD rippers, plug-ins, skins, search tools and utilities.
AudioFind: Searchable MP3 directory with thousands of files. Browse alphabetically by filename, master artist, or date.
FindMP3.org: Extensive directory of quality MP3 sites without pornography, fully-searchable.
Free MP3 Downloads: Free and legal MP3s, includes converters, encoders and rippers. MP3 hardware and software, music charts and zines.
Free MP3 Music Player Downloads: Directory of freeware software, converters, encoders, decoders and search engines. Includes a weekly updated song chart and a guide for beginners.
MP3 Bookmarks: The best bookmarks to download MP3 songs, MP3 Software and all your MP3 needs.
MP3 Central: Fourteen MP3 search engines, MP3 players, encoders, decoders, and other MP3 software.
MP3 Imperium: Directory of MP3 sites, search engines, software and charts.
MP3Board.com: Searchable index of FTP and linked download MP3s, and an MP3 Post with fresh working links all the time.
MP3Yes: Get the latest downloads, software and news about MP3s.
MusicX - Digital Audio: Directory of sites relating to MP3 software, search engines, radio stations, download managers, musician software, samples, utilities, and lyrics.
Team MP3: Software archive includes rippers, encoders, decoders and Winamp skins.
Vitaminic: Thousands of free full-length MP3 downloads in all styles, news, reviews, charts, MP3 software and hardware.