Short answer is no. But you can listen to MP3 while reading an eBook or text file. This can be done in GP File Manager, of which you can download from www.gp32spain.com or on this site I think.
Yogg is also worth looking at if you are short on file space
Apparently, MP3 playing takes up a lot of CPU time, so there are unlikely to be any apps other than text editors etc that would be usable during mp3 play.
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