Sample question - mp3 files

hi guys! just had my mpc500 for a a few hours now and im still reading the manual!! i can now sample my vinyl records however im not sure about if the mpc500 can sample mp3 files from my pc and the process?

you can convert the mp3 files into WAV by using the free audio program Audacity as an example..so that way you wont have to sample from your PC as you can put these WAV files straight on your CF card.

I dont sample most of the time, i record my vinyl into a portable WAV device (Korg SOS) and on the PC i edit/name these WAVs and put them on my CF card.

I do that as i get better soundquality that way, some MPCs have a phono input, that would be best of course.