For DRM of any type of file, all you really do is encrypt it in such a way that only authorized clients (programs) can extract content from the file. As a rule, this requires special client software. Depending on your requirements, this may also require a central server for these clients.
In general, you cannot just "DRM an.mp3" because a generic MP3 player cannot read data. (if it were possible, it would not be a DRMed file, now?)
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