Wave Format:Mpeg Layer-3

i have one file of pronunciation of Words

Type=Wave(Microsoft)
Format= mpeg layer-3
Audio=20kb/s,11025 hz,mono
times=10:04:31.909

DirectShow get me wrong time and cant seek by samples 8:04:31
MciSendString get me wrong time too and can seek by samples but wrong 10:1:1
just Sony Sound Forge Application can play it and get me true time and can seek and get me count of samples .
now i dont have idea for play this file and seek by samples.
if u have any way solve my problem .
i want to play this file and seek by samples.
MediaPlayer doesnt play it this file.