questo funziona usando le directx

ports Microsoft.DirectX
Imports Microsoft.DirectX.AudioVideoPlayback

Dim audio1 As Audio

'nella procedura che deve riprodurre il suono

audio1 = New Audio(percorso file)
audio1.play
qusto invece la dll di windows

Public Class SoundClass
Declare Auto Function PlaySound Lib "winmm.dll" (ByVal name _
As String, ByVal hmod As Integer, ByVal flags As Integer) As Integer
Public Const SND_SYNC = &H0 ' play synchronously
Public Const SND_ASYNC = &H1 ' play asynchronously
Public Const SND_FILENAME = &H20000 ' name is file name
Public Const SND_RESOURCE = &H40004 ' name is resource name or atom

Public Sub PlaySoundFile(ByVal filename As String)
PlaySound(filename, Nothing, SND_FILENAME Or SND_ASYNC)
End Sub
End Class