Looping MP3's w/ VB.NET

Me again. I'm wondering what's the easiest way to play an MP3 file as background music in VB.NET and have it loop without a pause between the loop. I'm currently using an API call which uses winmm.dll, and it works OK for a single play, but I'm wondering how to make it play over and over and over and over. Also, I'd also like to play a MP3 (or WAV if it's easier) as a foreground sound effect while the background MP3 is playing. This would be nice but not necessary. Sorry if this is confusing. Reply if you need more information.