You might want to rephrase that question?
VCD (Video-CD) is an audio-video standard, the audio portion of which uses MP2 (MPEG-1, layer-2 audio).
MP3 is an audio-only standard (MPEG-1, layer-3)
If by some accident an otherwise VCD-compliant file was encoded with layer-3 audio (MP3), Windows Media Player or similar would likely be able to play it (I've never seen such a file, so I can't say for certain).
Please rephrase your question stating exactly what kind of file you have, what you want to play it on, and what you've tried to play it on that doesn't work.