// voodoo value #1
  mp3format^.nFramesPerBlock := 1;                                                                  // MUST BE ONE
  mp3format^.nCodecDelay := 1393;                                                                   // voodoo value #2
  mp3format^.wID := MPEGLAYER3_ID_MPEG;

  g_mp3stream := nil;
  mmr := acmStreamOpen(g_mp3stream,                                                                 // open an ACM conversion stream
    nil,                                                                                            // querying all ACM drivers
    TWAVEFORMATEX(Pointer(mp3format)^),                                                             //TWAVEFORMATEX(Pointer(LongInt(@mp3format))),                                                   // converting from MP3
    waveFormat^,                  &