Public Const SND_APPLICATION = &H80         '  look for application specific association
Public Const SND_ALIAS = &H10000     '  name is a WIN.INI [sounds] entry
Public Const SND_ALIAS_ID = &H110000    '  name is a WIN.INI [sounds] entry identifier
Public Const SND_ASYNC = &H1         '  play asynchronously
Public Const SND_FILENAME = &H20000     '  name is a file name
Public Const SND_LOOP = &H8         '  loop the sound until next sndPlaySound
Public Const SND_MEMORY = &H4         '  lpszSoundName points to a memory file
Public Const SND_NODEFAULT = &H2         '  silence not default, if sound not found
Public Const SND_NOSTOP = &H10        '  don't stop any currently playing sound
Public Const SND_NOWAIT = &H2000      '  don't wait if the driver is busy
Public Const SND_PURGE = &H40               '  purge non-static events for task
Public Const SND_RESOURCE = &H40004     '  name is a resource name or atom
Public Const SND_SYNC = &H0         '  play synchronously (default)
Public Declare Function PlaySound Lib "winmm.dll" Alias "PlaySoundA" (ByVal lpszName As String, ByVal hModule As Long, ByVal dwFlags As Long) As Long

PlaySound "C:\carpeta 1\ding.wav", ByVal 0&, SND_FILENAME Or SND_ASYNC

Private Sub Command1_Click()
WindowsMediaPlayer1.Close
WindowsMediaPlayer1.URL = "C:/Tu-Archivo.mp3"
End Sub