When I have to sequence an MP3 file to a MIDI file I have a formula that I use to get the tempo. What I do is get a given number of beats and the time in seconds that number of beats occupies. Then I convert this to tempo in BPM.
The formula I use is as follows:
(60/S) * b
Where:
b = number of beats
S = Number of seconds that those beats occupy
Even doing this you will find that some MP3 files tempo does drift so you might have to do this further into the track to get the tempo back in sync. I know this is a long method, but it's consistently accurate.
I have even written a small VB program to do this calculation though it would not be hard to write a CAL script. All I have to enter is number of beats and seconds.