Looking for tips on reverse engineering unknown audio formats

I have a game (Electronic Arts Command & Conquer 3) which is using a custom 
audio format. There is a 16 byte header attached with (among other things) 
a sample rate of 48000 (on the sample files we are looking at) in it as 
well as a field that corresponds to the size in bytes of the  followed by 
the actual audio data. I have tried to import it into a wave editor with 
"import raw" using all kinds of options (raw audio, ADPCM etc), none of 
which seem to produce anything other than noise.

It looks like the actual audio data is broken up in to 76 byte blocks, with 
a 16 byte header of some kind being used as input into the codec with a 60 
byte block of actual sample data. The decoded audio data is 2 bytes per 
sample, with 80 samples for each of 2 channels in every 60 byte block (i.e. 
512 bytes of decoded data). Further analysis has not been possible because 
the decode function is highly convoluted and is using MMX/SSE (something I 
have no knowledge about)

There is mention of "this game uses MP3 technology" in the readme file but 
I don't believe these particular audio files are MP3 compressed

Does anyone have any tips how to figure out what sort of audio it is?
Would it be worth my time making samples files encoded with this codec 
available? (for one of the sample archives that seem to be floating around 
for example)

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