Option Explicit
Private 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
Private Sub Command1_Click()
Dim filename As String
filename = "c:\123.mp3"
mciSendString "close mp3", 0, 0, 0
mciSendString "open " & filename & " alias mp3", 0, 0, 0
mciSendString "play mp3", 0, 0, 0
End Sub