Wal-Mart announced its new MP3 download store this morning. The new site, mp3.walmart.com, has over three million tracks. Starting in mid-November, Wal-Mart will allows CD buyers to get a free download of any album purchased at either a physical Wal-Mart store or the online music store...which one could interpret as an indication that the retailer has no intention of following through on its occasional threat to get out of the CD business.

Tracks start at $0.74 each. Wal-Mart says it will price the top 25 songs at the low $0.74 price (currently the MP3 stores' top 30 songs are available at $0.74 apiece and beyond #31 cost $0.94). A typical album price is $9.22. The site works with Mac OS, Linux and Windows as well as multiple browsers (a big improvement over previous versions of the download store). Purchased music an be downloaded directly to an iTunes or Windows Media folder.