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Mp3 is a digital audio format, which allows audio files to be easily made available for download, the compression rate allows for high quality audio at a small file size.
For more detailed information visit the Wikipedia article about the MP3 audio format.
Mp3 can be played on your computer using many freely available software packages, if you are a Windows user, Windows Media Player comes standard on your installation, there is also RealOne and WinAmp, all of which are free to use and available from their respective website's downloads area. If you are a Mac user, iTunes is standard on your OSX installation and can be accessed via the Dock, if you are using OS9 Quicktime is your default media player, or Windows Media Player 7.1 for Mac OS8.1+.
Windows users: Right-click the download link, and for Internet Explorer, choose Save Target As (Save Link As in Firefox) from the menu, then choose a location on your computer for the file to be saved to, make it somewhere memorable like My Documents or the Desktop.
Mac users: Ctrl-click the download link, and for Safari, choose Save Linked File from the menu, and Safari will save the file to your Desktop. If you are using Internet Explorer for Mac or Firefox, ctrl-click the download link, choose Save Target As (or Save Link As in Firefox) and then choose a download location, the default will be your Desktop.