Note: I try not to include links to sites offering MP3's which violate copyright laws.

New Audio Find
Napster - Share MP3's with a large online community. A must have for MP3 enthusiasts!
Telesc.com
Multi Audio
Epitonic.com - Around the center of sound. 2. The center from which waves of disruptive purity emit. t o d a y ' s f e a t u r e d a r t i s t s: Epitonic is proud to present the West Coast heirs to reggae's legacy, the Dub Addxx.
Listen.com - The music download directory for MP3 and more.
Song Search - Listen, Then Buy The CD From Songsearch.
MP3.lycos.com - Downloadable MP3 file database.
Yawho.com - Yawho.com is your source for MP3 related material and free MP3 music, MP3 players, rippers, encoders, utilities, and MP3 radio stations.
Eat Sleep Music - MP3 and music is what you'll find at Eatsleepmusic.com.
teeZer's MP3 - Updated every day with MTV-hits, Billboard and Europe top 20 hits.
Kosmic.org - The Kosmic Free Music Foundation
Iuma.com - Discover New Music from Independent and Unsigned Artists, Download Free MP3 Tracks, Buy CDs.
Abstract MP3 - Mp3 downloads and links.
MP3.box.sk
PureMP3 - Pure MP3 Separate from all heterogeneous or extraneous matter; free from mixture or combination; clean; mere; simple; unmixed; as, pure water; pure clay; pure air; pure compassion.
Music Match - 4stars cool
MP3.com - Your MP3 resource for millions of free music downloads, Winamp players, CD rippers, plugins, utilities, software downloads. News and information on artists, hardware and portable players.
MP3Shere.com - Free Links to all kinds of MP3 stuff such as MP3 players, MP3 encoders, Mp3 decoders, MP3 Rippers, MP3 Search Engines, MP3 Skins, MP3 Music, Mp3 Archives, CD Rippers. Your One Stop source for MP3!
Free-mp3-files.com
Live MP3 1998 - Click Here for the Greatest mp3 in the World! tons of mp3's! Instant Download! Disclaimer Live Mp3.
MP3-2000
MP3 Now MP3now - Ultimate MP3 Resource
MP3.musichall.cz
Artist Direct - Official Artist sites and Stores. ARTIST direct has free mp3 downloads from bands you've actually heard of, and they change everyweek.