wont-open.com - for all things that won't open! Guides to help you fix it fast.
Itunes won't open/play/import a mp3 file.
Check if the mp3 or a file with same name is not already in the library.
Make sure the file is a real mp3 file and not an incompatible file named .mp3
Make sure the file extension is correct for its type.
Change ID3 tag
Certain ID3 tags (IDv3 2.4, APEv2) in the mp3 can cause Itunes to fail loading it.
Remove the Tag using a mp3 editor. You can do with winamp, push alt-3 with the file in winamp selected and uncheck the include tag in file box.