I'm not creating or modifying the mp3's.  I download direct from Amazon, file import to X1, and get the immediate "out of memory" error.  I've beend doing this for years, and the error never used to happen prior to X1. Now it happens on approx. 75% of the mp3's I get from Amazon.
 
Here's a quote from the above referenced thread: "The problem turned out to be that SONAR (as with Windows Explorer, Windows Media Player and many other applications) does not yet support ID3v2.4 tags, which is what Foobar2000 writes by default. ID3v2.3 tags are OK."
 
... so perhaps Sonar needs to be updated to read ID3v2.4 tags, if that is the problem.  (PS. I've never had any issue with these mp3's in Windows Media Player or other apps, it's only Sonar)

I'm not creating or modifying the mp3's.  I download direct from Amazon, file import to X1, and get the immediate "out of memory" error.  I've beend doing this for years, and the error never used to happen prior to X1. Now it happens on approx. 75% of the mp3's I get from Amazon.
 
Here's a quote from the above referenced thread: "The problem turned out to be that SONAR (as with Windows Explorer, Windows Media Player and many other applications) does not yet support ID3v2.4 tags, which is what Foobar2000 writes by default. ID3v2.3 tags are OK."
 
... so perhaps Sonar needs to be updated to read ID3v2.4 tags, if that is the problem.  (PS. I've never had any issue with these mp3's in Windows Media Player or other apps, it's only Sonar)

can you strip the 2.4 tags and re-try?

If that is indeed the problem then cakewalk does need to resolve it and I would stand behind you 100%!

if this is confirmed, it needs to be submitted as a problem report.  problem reports get reviewed.  user forum complaints do not (as a rule).

http://www.cakewalk.com/Support/ProblemReporter/

I stripped all the tags that I could access with my tag editor program, and results are the same.  I can't access all the tags, some are called internal tags, I could strip a few internals, but most of them don't allow editing.
 
Part of the reason I put this on the user forum was to see if others are having the same problem, especially with mp3's from Amazon.

load it into an audio editor, save as wav, then re-encode as mp3, at the same bitrate as the original but minus the tags - does it work? (do any mp3s import? could it be drm rather than tags?)

I have done it many times with mp3s from amazon.

pwal has some good advice - that might work.

I also have loaded many MP3 files from many different sources into X1C and I have never had a problem.
 
Pwal has some good advice, especially to see if the MP3 will load. I might add that you could convert the MP3 to wav, possibly with the free Audacity wav editor, and import the wav file as another option.

actually, if you re-save it as a wav, you could just use that in sonar rather than re-encoding mp3 etc

Does the file have an embedded image?

I've run into issues where mp3 files with embedded images over a certain file size will causes this error when importing.

You can always extract the image from the file in a third-party utility. I'm sure there are many different 3rd party tools for this out there, but I've done this before myself with a free utility called Mp3tag that allows you to change the metadata associated with an mp3 file. You can find this at http://www.mp3tag.de/en/

Try saving the file without any embedded images and see if you can import it into SONAR.

Best regards,