As others have pointed out - comparing MP3s by looking at the binary content of files is not going to work.
I wrote something like this in Java whilst at university for my final year project. I'd be more than happy to send you the source code. It dealt in relative similarities - "song X is more similar to song Y than it is to song Z", rather than matches, but it might be a step in the right direction.
And please, whatever you do, don't try and do this in PHP. The algorithm I used needed me to compute (if I remember correctly - I worked on this around 3 years ago) 30 30x30 matrices for each MP3 it analysed. Each song took around 30 seconds to process to a set of matrices on my clunky old machine (I'm sure my new PC could get the job done significantly quicker). Once I had those matrices for n songs a second step computed differences between each pair of songs, and a third step reduced those differences down to m-dimensional space. Each of these 3 steps takes a fair amount of horsepower, and PHP definitely isn't the right horse for the job.
What PHP might work for is a frontend - I ended up with a queryable web-app written in Ruby on Rails, where I had a simple backend which stored the co-ordinates of each song in m-dimensional space (I happened to choose m = 6) - given a particular song, or fragment, X, you could then compute songs within a certain "distance" of X.
NB. I should probably point out that all the code I wrote was basically just a wrapper around libraries others had written - which were by some smart people at a university in Austria - those libraries took two songs and generated the matrices - all I did was compute distances and map distances of lots of songs into m-dimensional space. Wish I was smart enough to have done the first bit too!