I think for encoding and decoding, you can use libmp3lame from the LAME MP3 Project. I have never used it so I don't know how to use it, but I'm sure that the basic idea is to decode from mp3 to an uncompressed format and feed it through OpenAL (what SDL uses). I just saw that OpenAL now has an extension called AL_EXT_MP3 for playing mp3 files.
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For Each subCtrl As Control In ctrl.Controls
If subCtrl.GetType Is GetType(System.Windows.Forms.TextBox) Then
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