So you get a .mp3 file.
Instincts suggest strings which shows a wav file in the mp3 therefore if I binwalk it I get a file called OwO.wav.
If you open it up in Sonic Visualizer and load it as a spectogram, it says Password (Shad0ws).
Therefore I binwalked the Owo.wav file and out came an empty flag.png and a .zip file.
The password for the zip is Shad0ws and once thats extracted the png will open and your flag will be: