I found a Really Good Player it is called Audio Overload v2.0b7
Features
* Playback support for twenty six different music formats.
* Transparent decompression of GZIP, LHA, RAR, and ZIP archives.
* Optional volume level normalization.
* Export-to-WAV functionality.
The current release of Audio Overload supports music in the following file formats
* AY - Amstrad CPC/Spectrum ZX/Atari ST
* COP - Sam Coupe
* GBS - Nintendo Gameboy
* GSF - Nintendo Gameboy Advance
* GYM - Sega Megadrive/Genesis
* HES - PC Engine
* IMF - PC-compatibles, various Apogee games
* KSS - MSX
* MDX - Sharp X68000
* MOD - Commodore Amiga
* NSF - Nintendo NES
* NSFE - Nintendo NES (enhanced tags)
* ORC - TRS-80 Orchestra-90
* PSF - Sony PlayStation
* QSF - Capcom QSound
* RAW - PC-compatibles with an AdLib
* ROL - PC-compatibles, AdLib Visual Composer
* S3M - PC-compatibles with a GUS or SoundBlaster
* S98 - NEC PC-98
* SAP - Atari XL/XE
* SCI - PC-compatibles, various Sierra games
* SNDH - Atari ST
* SPC - Super Nintendo
* VGM - Sega Master System/Game Gear
* VTX - Spectrum Vortex Tracker
* YM - Amstrad CPC/Spectrum ZX/Atari ST
And It works on Windows,Mac, Linux
http://www.bannister.org/software/ao.htm