No, please reference to this critical issue
https://groups.google.com/forum/?fromgroups=#!topic/phonegap/k_gnyxYGS-M
PhoneGap make a big mistake, its audio's extension is mp3, but in reality it's encoded in 3gp.
The audio format which are supported by Android system are listed here:
https://developer.android.com/guide/appendix/media-formats.html
Although it mentions about the mp3 file, Phonegap doesn't really do that.
