Can an MP3 Song be transfered to a midi file and how?

Answer 1

Yes...just need a converter....

download some freeware here:
http://www.brothersoft.com/downloads/mp3-to-midi.html
http://www.intelliscore.net/links.html

Answer 2

In a word: No. They are two very different things.

A MIDI file is just an electronic form of sheet music: it represents the loudness, pitch and timing of each note and what instrument it should be played on.

An MP3 file stores compressed data which represents an arbitrary waveform; basically, the positions of the loudspeaker cone(s) over time.