No, not THOSE MP3s -- ones you create ourself, not illegal music downloads. Do a search for "free mp3 recorder", download it, hook up your microphone, and start recording. What you record is up to you, and will determine your income from that project. Some ideas are spoken business lessons, "how to" products, motivational talks, and current sales and marketing news. Sell these mp3s as downloads from your site, and you suddenly have several products where you get to keep nearly 100% of the income generated and the product creation cost is nearly zero.