That's an ambitious project, so much so that I wouldn't do it myself as the time investment would be far too much for it to be worth my while.
I'd strongly suggest that you invest a couple of days in research before you start - begin here: MP3 - Wikipedia
] and work out how to read and understand a MP3 file. When you have that sorted (and you'll have to do something similar for each sound format your want to support - there are loads to choose from) you can start looking at how you actually create sound on a PC so you can begin playing music. Chances are you may want to learn C++ for that bit as you need your code to be both performant and fairly close to the hardware, which C# isn't that good at.
You are going to have to be pretty solid in both languages and experience: this isn't even slightly a job for a beginner!
If you do get it up and running, then an Article
] here would be well read I suspect.