Music sound keeps skipping in Ninetendo 3DS

Currently I am using an 8GB SDHC. I am using this because I have keep lots of music file in this. But in this the main issue is that while playing my music file on to the 3DS so it get keeps skipping at one some point. I do not know why like this it is happening in my case. And at the same time when I try to listen the same on my compute so at that time I am not able to get any issue in this but when I play this in the Ninetendo 3DS I get this issue. If you guys have any suggestion so please help me as soon as it is possible for you guys.

I have searched a lot about it and after searching about this I come to know that The Nintendo 3DS is well-matched along with AAC files along with .mp4, and .3gp extensions. And it is also well matched I mean it is able to play the MP3 files with .mp3 extensions. So this what Icome to know so for that you just check the file extension. And see whether it is supporting that file or not?

Over here I just want to tell you that the songs which I am playing and those are skipping they are in the .mp3 format and there bit rate is in between the 16kbps and 320kbps. Before posting this matter I have checked all this and after that I have posted this And in this the sampling frequency which is I am using it is in between the 32kHz and 48kHz. So if you guys have any other solution regarding this so please inform me as soon as it is possible for you guys.

I am also looking for the same solution actually when I have seen this thread then I think that I will get solution over here but unable to get proper solution. And I have also checked the solution which is given over here and I just want to tell you that my files are in the .mp3 format. In this I have also format the card and then full the files in to this and then again when I try to open this so at that time I am getting the same issue. I do not how it will going to fix. Please help me over here.