Load the MP3 into your program. If you are using GarageBand or Logic, you can simply drag the file into the main Arrange screen and it will appear as an Audio object. If you are using Audacity, go to "File," click "Open" and select the MP3.
Zoom in as far as your program will allow you to, and scroll to the beginning of the audio object. You should be able to see where the first beat of the song is by looking for the first significantly large audio wave. The beginning of this wave should be relatively sharp and defined.
If you are using Logic or GarageBand, or a standard digital recording program, cut the audio object at the beginning of this beat. The newly separated object to the left is your offset, which you can now delete. In Audacity, highlight this section with your mouse instead of cutting it.