You should post again in the multimedia group:

   microsoft.public.win32.programmer.mmedia

Just so you don't go away empty handed ...

Sound files (.wav) are comprised of a set of headers (called chunks) which
detail the size and presence of other chunks.
The last chunk is usually the "DATA" chunk which contains the digitized
audio samples. This should get you started:

http://msdn.microsoft.com/library/default.asp?url=/library/en-us/multimed/htm/_w
in32_multimedia_file_i_o.asp?frame=true

Regards,
Will

Find out the Sound Recorder on your computer, somewhere in
Start->Accessories->Entertainment. Use this to record, sing a nice song, and
then save it as a file, it will save as .WAV format. Then you can use
playSound() windows API function to play this file.
Good Luck.