Boa tarde amigo !!!
'Em modulo declare, na mesma linha
'
Declare Function mciSendString Lib "winmm.dll" Alias "mciSendStringA" (ByVal lpstrCommand As String, ByVal lpstrReturnString As String, ByVal uReturnLength As Long, ByVal hwndCallback As Long) As Long
'
'Em evento coloque
'
ret = mciSendString("OPEN mp3file Alias MeuSom", 0, 0, 0)
ret = mciSendString("Play MeuSom", 0, 0, 0)
'
'Fim
Tentei