Private Const SND_SYNC = &H0
Private Const SND_MEMORY = &H4

'API函数
Private Declare Function sndPlaySoundFromMemory Lib "winmm.dll" Alias "sndPlaySoundA" (lpszSoundName As Any, ByVal uFlags As Long) As Long

'音乐效果请“单击”
Private Sub Form_Click()
        Dim myMusic() As Byte
        'Res 文件读取时也不区分大小写
        myMusic = LoadResData("Sound", "Wave")
        sndPlaySoundFromMemory myMusic(0), SND_MEMORY Or SND_SYNC
End Sub

 把 wav音乐文件存放到VB的资源里面，然后就可以调用了。注意以上资源的命名   "Sound", "Wave"