Stefy2 has released PS2MP3SE today. Changes include

1.0
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-graphic completely changed
-added a background pic
-added a play/about/edit menu pic
-substituited the clipboard text with a clipboard pic
-added a speaker image reflecting the current volume status in the main screen
-added changing of volume from main screen (l2/r2)
-changed edit menu access button, now it's square
-added a browser return function
-redesigned about screen
-added mc support for loading mp3/m3u, this works also without hd and it's read only at the moment
-added version numering showed into the program
-better linear volume control, now it don't reset to max if you switch from logarithmic mode
-changed release marking to version
-added text with version information on the boot and about screen
-change color of some text to fit the new graphic
-added an empty clipboard option
-added showing of mc free space
download it at stefy2's thread