FMOD
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FMOD is a wrapper that allows working with Firelight Technologies FMOD libraries.
These libraries support many audio file types including MP3, OGG, WAV and more.
The FMOD libraries can be used for free for noncommercial applications.
Before using these features you will need to download FMOD 3.75 Programmers API.
For the desktop download the Windows32 bit version and for the device download Windows CE version (version 3.75).
Make sure to download FMOD 3 Programmers API version.
FMOD site: http://www.fmod.org

Inside the zip file, find fmod.dll (desktop) or fmodce.dll (device).
Copy the file to Basic4ppc folder.
On the desktop it is usually: c:\program files\Anywhere Software\Basic4ppc Desktop
On the device: \program files\Basic4ppc

When distributing your applications, this file should be copied together with the compiled file and the FMODDevice.dll or FMODDesktop.dll.

Example:
'Add an FMOD object named fmod first.
Sub Globals

End Sub

Sub App_Start
      form1.show
      fmod.New1
      if OpenDialog1.Show <> cCancel then
            fmod.Play(OpenDialog1.File)
      end if
End Sub