Gapless mp3? Here
http://40th.com/w32/are a couple for win32 and a couple for Pocket PCs (warning: capitalism at work). The now-familiar gapless mp3s (where possible), and the always-gapless Oggs and Wavs and CDDAs. Here's a blurb on one (needs 296 or later for fully-gapless mp3s).
iRadio x86 file player and recorder
iRadio shows how to do remote file play and streaming right, using a client/server system. Platforms include Pocket PC and Win32 x86 desktops. Plays local or remote MP3, Ogg, PCM, CD/DA, and GSM-610 formats (gapless option for all but GSM), and support for shoutcast .raw (recorded) and live shoutcast streams. You can even stream your mp3 files from your home machine and listen to them while you're at work, using either the x86 or the Pocket PC 2002 & 2003 40iRadio client. Now available with matching Record option.
A Win32 iRadio server is included, with Linux and FreeBSD servers available by request.