I was curious using tv versity I can play mp3's through my ps3 but Im curious will I get any better audio quality using that, over my pc which just sends digital to my receiver.

My title should also say ps3.

Unfortunately (or fortunately, depending on how you look at it), it's impossible for any of us to tell. There are way too many variables that we couldn't even begin to guess about your pc/ps3/audio set-up.

Remember, too, that unless you're using relatively high bitrate mp3s, it won't matter much anyway. Rather than sound quality, your bigger concern should be with convenience (otherwise you'd be using something of better sound quality than mp3s). I'd go with what you think sounds good and is most convenient for you.

Well my mp3's off my pc go from my computer M-audio revolution through bitsream digital coax to my receiver (Rx-V661), and my ps3 is connected through hdmi.

I assumed though since all my mp3's are two channel in theory the digital signal would have enough bandwidth that I would ever need for mp3's?

I haven't done an "A/B" test, but the sound quality using TVersity wireless to PS3, then optical to RX-V1500 and then Paradigm speakers is pretty close to cd quality. I usually rip CD's using the highest possible compressed method (whether MP3 @ 320, WMA, etc).
Like confidenceman said, compare the sounds if you can and if there's not much difference then use the one that's most convenient.
Cheers.

What paradigms do you have? I have the studio 20's ver3.

Murillo, have you thought about ripping the files to flac instead of mp3?

Note that Windows XP upsamples all audio to 48kHz unless you bypass that with ASIO or Kernel Streaming digital output.

http://www.avsforum.com/avs-vb/showthread.php?t=364771#6

Based on that you should be getting better sound via the PS3, unless on your PC you do Foobar2k player > KS Coax output to your receiver. Then it should be the same.