I think these mime-types:
audio/m3u
audio/x-m3u
are for m3u playlists, not mp3-audio..
Another way, to make sure that it's really an mp3, and not a zip-file (or whatever) renamed to .mp3, there's a nifty little called [FONT=courier new]file[/FONT]. This reads the magic numbers of the file, and tells you which type it is.. The output looks like this:
[FONT=courier new]file.mp3: MP3, 128 kBits, 44.1 kHz, JStereo[/FONT]
which is easy to parse.. This is much more secure than mime-types, but unfortunately - as far as I know - only available on Un*x.
Good luck,
Olle