我找出解決方法了。
不要使用LameMP3 codec，去下載 FHG-Radium MP3 codec，安裝完後，如果PVR沒有出來MP3的選項，Copy以下文字，存成reg檔，雙擊後就可以了。

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Windows Registry Editor Version 5.00

[HKEY_CURRENT_USER\Software\Microsoft\ActiveMovie\devenum\{33D9A761-90C8-11D0-BD43-00A0C911CE86}\85MPEG Layer-3]
"FriendlyName"="MPEG Layer-3"
"CLSID"="{6A08CF80-0E18-11CF-A24D-0020AFD79767}"
"FilterData"=hex:02,00,00,00,00,00,20,00,02,00,00,00,00,00,00,00,30,70,69,33,\
00,00,00,00,00,00,00,00,01,00,00,00,00,00,00,00,00,00,00,00,30,74,79,33,00,\
00,00,00,60,00,00,00,70,00,00,00,31,70,69,33,08,00,00,00,00,00,00,00,01,00,\
00,00,00,00,00,00,00,00,00,00,30,74,79,33,00,00,00,00,60,00,00,00,80,00,00,\
00,61,75,64,73,00,00,10,00,80,00,00,aa,00,38,9b,71,00,00,00,00,00,00,00,00,\
00,00,00,00,00,00,00,00,55,00,00,00,00,00,10,00,80,00,00,aa,00,38,9b,71
"AcmId"=dword:00000055


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