If you're talking about good music player then no - I never saw anything good on Linux. Maybe Clementine, but usually people says that is not so good. On Windows you have MusicBee, Aimp, FooBar and lot more good and working players. VLC can play mp3 for sure, but every good filemanager can do that too, some image viewers too, you can play mp3 in browser but that is not a solution because these programs are not designed to be music players.