FindMP3.org
Fully searchable directory of quality MP3 sites.
http://www.findmp3.org/

MP3 Bookmarks
Bookmarks to download MP3 songs, MP3 software and other resources.
http://mp3bookmarks.tripod.com/

Team MP3
Software archive includes rippers, encoders, decoders and Winamp skins.
http://www.team-mp3.com/

MP3 Imperium
Directory of MP3 sites, search engines, software and charts.
http://www.mp3imperium.com/

Access Place MP3
Directory of MP3 resources, audio files, search engines, directories, guides, software and hardware, MP3 players, encoders/decoders, CD rippers, plug-ins, skins, search tools and utilities.
http://www.accessplace.com/music.htm

About.com: Digital Music
Offering information about finding files, making them, and current news.
http://mp3.about.com/

Load the Show
Music portal and mp3 directory offer free downloads on independent artists.
http://www.loadtheshow.com/

FindMp3.ie
Aggregated MP3 files available for download collected from various third-party websites.
http://www.findmp3.ie

Poke Around
Search-only directory using Google data to retrieve mp3 file directories; essentially a directory of mp3 directories.
http://www.pokearound.net

Mp3Resources
Offers links to MP3 players, mixers, encoders, plug-ins, and rippers. Also accepts user submissions.
http://www.mp3resources.org