If you need MP3 because its a design to be used by others, beyond your control, and it's a design need, then you would
probably need to use an off-the-shelf mp3 decoder.
However, if you have control over the source files, and are planning to pre-load the device with various sound files
to play at the flip of a switch, then why not use OGG as your source format. It's open source, no royalties, and if you
do have original source material in MP3, you can use a PC to convert it to OGG format for storage on your device.
Again, this is only a solution if you have control over the source audio. If you expect others to load clips, and play them,
then you probably need to use MP3, unless you can train your uses to first convert files to OGG format.
OGG is considered superior to MP3, and is free and open source.