Won't Play Some MP3's - Genio Slide

Hi,
I've got a Samsung Genio Slide B5310, some songs that show on a computer as being MP3 won't play from the SD card on the phone and I get a message "File Has Incorrect Data".
I've tried the same files on a external hard drive formatted into FAT 32 to use with a Denon M 38 stereo plugged in via the USB socket and it just skips the same tracks.
Anybody any idea's, I have looked at obvious things to me ie seeing if they're protected or what the Bit Rate is, some that play are lower ie 126 and others are just over 200 , and the same for the ones that don't play some have the higher and some the lower bit rate.
They all play fine on the computer they were originally downloaded on which is running XP and fine on a Netbook running windows that I copied them onto across a small home network but the ones I've copied onto the card won't play on an XP machine at work.
I've attached one of the ones that won't work, any help would really be appreciated !!!

Have you tried converting those mp3 files to wav file format or some other format and checked if that works fine on your Samsung Genio Slide B5310 mobile phone. Since those mp3 is working fine on pc, I guess there might be some issues with the phone or the SD card itself. You can even try to download some software that can change mp3 bitrate.

Spearman, thanks for that I just tried media.io as an online converter for one of the files and got a message back saying "Unfortunately, media.io doesn’t support the format"
Any idea if I can definitely find out what format it is, I don't know anything apart from right clicking and looking at properties and it says MP3 Audio ??
I did try and upload a copy here but got a message saying not supported file type as well.

I would have thought if it was the phone or card the other files wouldn't work either rather than it being selective ???

I did try converting them and both the online converters said it couldn't be done so I guess it's something within the file that doesn't like being put onto an sd card.
Shame I've hundreds of them going to take me a lifetime to sort but thanks for your input !

It could be a case of corrupted Mp3 files which is why it is not playing in your mobile phone well. Download MP3 Checker 1.08 that will identify a corrupted file from just the contents. This software will check for noise like pops and such in the file and thus flag it. If you have any files that have corruption it will not be able to read it and flag it at 100% loss.

Spearman,
Did download the MP3 checker and they were all OK, a friend suggested try another micro sd which I did and all working fine !!!
Just bummed that I bough that one 6 months ago a 32 gb and thought all that time it was my dodgy downloads if I'd know it was the card at fault all that time ago would have sent it back and got a refund !!!
Cheers for the help though !!!

Am glad that you found the root cause of the problem and solved it as well. But one thing that bothers me is if the SD card was able to show content in your mobile phone but was not able to play them, then it might be possible that it could work after a format or so. Also, wasnt the SD card in warranty, so that you can redeem for another from the place where you bought it?