MP3.com

(MPPP)

reported a loss of $6.1 million, or 9 cents a share, for the latest third quarter, beating analysts' estimates for the period.

According to a

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First Call/Thomson Financial

survey, six analysts expected the company to lose 12 cents a share for the period. The loss includes the amortization of deferred compensation, but excludes reserves taken against the company's strategic investment portfolio, the amortization of goodwill and other items. The company reported a loss of $17.8 million, or 30 cents a share, in the year-ago period.

Third-quarter revenue for the Internet music service provider rose to $20.5 million from $4.1 million a year ago.