Moved to Windows CE 2.0
Wow - that question hasn't come up in years. TCPMP doesn't support CE 2.0. Wodeon will do the job:
http://www.gc-net.jp/omiokone/wodeon/indexE.htm
Needless to say, it's far from perfect - it runs best in monochrome with buffering. Search "Wodeon" in these forums and you'll see lots of discussion of the details.
For MP3 audio play in CE 2.0, two options are available: Utopiasoft Hum 1.62
(available in the Download Centre here
) and Xaudio:
http://archive.org/details/tucows_32632_XAudio_MP3_Player
I've had better experience with the latter with MP3 files. Hum always seemed to freeze up on me.