MP3 is one of the most widely used file formats for encoding and representing audio data. One of the reasons for this popularity is their significant ability to reduce audio file sizes in comparison to other encoding techniques. Additionally, other reasons also include ease of implementation, its availability and good technical support. Steganography is the art of shielding the communication between two parties from the eyes of attackers. In steganography, a secret message in the form of a copyright mark, concealed communication, or serial number can be embedded in an innocuous file (e.g., computer code, video film, or audio recording), making it impossible for the wrong party to access the hidden message during the exchange of data. This paper describes a new steganography algorithm for encoding secret messages in MP3 audio files using an improved least significant bit (LSB) technique with high embedding capacity. Test results obtained shows that the efficiency of this technique is higher compared to other LSB techniques. The aims to add effectiveness and performance for hide message in MP3 file and explains all detail in steganography process in MP3 files, and The new proposed method was able to increase the capacity and robustness, while improving imperceptibility.