Forget it, unless you wish to transcribe simply melody lines or very basic patterns you will never achieve the sound of a properly sequenced and arranged midifile from an mp3. Digital audio is complex, and trying to extract the drum patterns, bass lines, guitars, pianos, and not to mention effects from a stereo mix is going to be a big compromise at best. And then how will the midifile choose its instruments? There's no way to know if the audio data contains a piano, bass, guitar or whatever, so you will only be extracting basic note information and timing... As I said, if you have a recording of a simply melody or solo performance then it might save a bit of time transcribing the performance to midi, but personally I would probably spend more time editing the results than recording the file from scratch in the first place!
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