A method, system and apparatus for implementing a Multimedia Ring Back Tone (MRBT) service are provided. The method includes: receiving a call request originated by a calling terminal; parsing a tone playing policy specifying whether to play a caller tone or a callee tone or whether to filter a tone; performing caller tone media negotiation or callee tone media negotiation, or performing no tone negotiation according to the parsing result; and playing the caller tone or the callee tone to the caller, or playing no tone. With the technical solution of the present invention, the caller tone service can be implemented in the IMS domain. Whether a caller tone or a callee tone is played to the caller is determined according to a preset policy. Furthermore, the tone filtering service is also implemented. This gives a user freedom in experiencing the MRBT service.