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The simple answer is, you can't. The recording will have the tops taken off all the waveforms (If you are talking about clipping distortion due to too high input levels) and these can't be put back on, well they might be able to but I know not how. Maybe some of these audio clean up programs could do a botch job on it. My suggestion is just next time learn from your mistake, watch the levels, try and find some way of attenuating the input into your MP3 player.
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