If the phone plays it OK then I agree it seems unlikely the problem is with the mp3 itself.
When you say the file is "not attached as an mp3", do you mean it is present in the email but appears as binary code, is there somehow but the PC doesn't recognise it as an attachment, or is simply not there at all?
What's the mail programme you are using? Does it handle other attachments OK?
Do the phone and the PC use the same email server and the emails addressed to the same email address, so you are picking up the same email from the server, once on the phone and once on the PC, or are different addresses and servers involved?