Not able to achieve Gapless audio looping so far on Android

From the test that I have done, this solution works fine, over 150 loops with a 13 seconds 160 kbps MP3 without any problem:

public class LoopMediaPlayer {

    public static final String TAG = LoopMediaPlayer.class.getSimpleName();

    private Context mContext = null;
    private int mResId = 0;
    private int mCounter = 1;

    private MediaPlayer mCurrentPlayer = null;
    private MediaPlayer mNextPlayer = null;

    public static LoopMediaPlayer create(Context context, int resId) {
        return new LoopMediaPlayer(context, resId);
    }

    private LoopMediaPlayer(Context context, int resId) {
        mContext = context;
        mResId = resId;

        mCurrentPlayer = MediaPlayer.create(mContext, mResId);
        mCurrentPlayer.setOnPreparedListener(new MediaPlayer.OnPreparedListener() {
            @Override
            public void onPrepared(MediaPlayer mediaPlayer) {
                mCurrentPlayer.start();
            }
        });

        createNextMediaPlayer();
    }

    private void createNextMediaPlayer() {
        mNextPlayer = MediaPlayer.create(mContext, mResId);
        mCurrentPlayer.setNextMediaPlayer(mNextPlayer);
        mCurrentPlayer.setOnCompletionListener(onCompletionListener);
    }

    private MediaPlayer.OnCompletionListener onCompletionListener = new MediaPlayer.OnCompletionListener() {
        @Override
        public void onCompletion(MediaPlayer mediaPlayer) {
            mediaPlayer.release();
            mCurrentPlayer = mNextPlayer;

            createNextMediaPlayer();

            Log.d(TAG, String.format("Loop #%d", ++mCounter));
        }
    };
}

To use LoopMediaPlayer you can just call:

LoopMediaPlayer.create(context, R.raw.sample);