Instruction: Generate an answer to the question by utilizing the information contained in the document.

Input:
Question: Will This unit play MP3 files.
Document: I needed a bluetooth speaker to play audio files on my phone. This speaker sounds great, and if you set it at max volume, you can control the volume remotely from your phone. You don't hear distortion even at the max volume levels. The device gets plenty loud, and it works as a speakerphone as well.
Its nice the unit has a USB power source. We wanted to use this unit to play music from old iPod with no bluetooth, just headphone out. The unit supports this, but will auto shutoff in 20 minutes if you are not using bluetooth. What a waist!!! Sound quality is irrelevant if the unit will not stay powered on.
Turn on unit. Enjoy as above. Marvel at equally impressive sound and clarity outside.Comment=======Not a complaint, more of a confession. I had visions of being able to listen to music while on the phone. While the unit can indeed (if somewhat comically) be used as a speakerphone, the limits of technology do not allow simultaneous talking and music-ing. Rest assured that play will resume when the call has finished.
I have the Bose Sound-link 2  also and I really think the Sony is better. I know opinions vary but if you do buy the Sony I think you will be very pleased. I'am  using this unit for home use and very impressed with bass to midrange to treble. If you are looking for something to play half way down the beach you would want some of the more expensive units that over do it on the sound. If you are looking for a true  and accurate  sound than look no further.
The sound quality is very good for the price. It was very simple to connect it to my iPhone. It is very nice looking. I leave it on and plugged in so that it stays connected whenever I want to play music.
This is my first Blu Tooth speaker. It's so great to be able to take it outside and around the house, and let friends play their phones through it. The sound quality is more accurate than the Bose and the Jawbone. I definitely prefer the sound enhancer OFF.
WTH? So unless you have a modern laptop with Bluetooth, you are out of luck for playing music from your PC.Ended up playing from Google Play on my Galaxy Tab 2 7 inch.I perfer the Samsung in a similar physical style, or the SMA4. Or even the Logitech UE if you don't mind mono, non-stereo.
This is my first purchase of any kind of bluetooth speaker, so I don't know how it compares to others, but I am really happy with the sound quality and ease of use on this Sony SRSBTX500. I basically use it to play our itunes library on the ipad and it's great. Just turn on the bluetooth function on the ipad, and the music plays loud and clear from the speaker.
I disregarded the piped in music of the store display. And instead, linked the Bluetooth on each to my smartphone. Therefore being able to play and hear my own music. And not what the store provides on their display. The Sony was the most balanced of the three. And also the clearest. Vocals really shine on the Sony. Just listen to Christina Aguilera's voice in Pitbull's "Feel This Moment". Her voice was very crisp and clear, I was sold!
And a little longer life, if I play the speaker at volumes of 50% or less. This speaker is unbeatable. You must hear it, touch it and hold it! And you will be sold. Also, as for the reviewer's opinion here on the Klipsch KMC 3. The Klipsch is not rechargeable. And it takes 8! Yes, 8 D cell batteries. And it cost $100 dollars more! I don't know about you! But, I don't own a battery factory.
Answer: The unit will play any file format because it is just a speaker and does not read data. It will play from any media device ie:(smartphone, mp3player, TV etc.) it is merely a component and as long as the device you are storing your music on can be connected by either: (Bluetooth or headphone cable) it will work just fine. I have researched several and this one has the cleanest highs and miss, with a very crisp 'thump' on bass. It also doesn't look like a toy as many portable speakers are targeting teenage demographic (nothing wrong with that) it is definitely a classy looking component. I would like to specify that: this is not a MP3 player nor does it have capacity to store music. It is used to be an amplified all in one sound system that will hold a charge for several hours and can be controlled by blue tooth or headphone line directly into your device (phone, mp3 player, or a thing that has a microphone line out OT Bluetooth capability.)  I hope that helps!Thanks?