Hi Hassan,
I do agree with Mahendar. You have to use CMS system to store these files. You can even go for hybrid approach. Attach mp3 files to notes in CRM but do archive them on monthlt/yearly schedule. create windows service to archive these files and attach a link
back to notes.
Regards,
Ayaz
Ayaz Ahmad CRM Solutions Architect | http://ayazahmad.wordpress.com