I really like the built-in SMB client in BSPlayer FREE version for Android. The player would be even more appealing if it had built-in support for the Opus audio codec, the new royalty-free, open source IETF standard for primarily web/mobile applications that was created by Xiph in conjunction with MS (Skype), Google and Broadcom:
Opus Codec
Sound quality is the best you can get under 100 kbps, and even 64 kbps is tolerable for mobile applications.
I hope it's in the works in any case. If not, consider this my feature request.
Edit by adicoto: moved to android forum.