Can you be more specific abou twhat you are trying to do? Are you trying to insert an audio file in a web page?
If this is the case, the following discussion might interest you:
To add to Preran's response, if you're planning to have like a music player on your website, I'd recommend that you use a plug-in that will load MP3 files into your site. There are lots out there.
Here's what you could see:
Other than these two, there's a list of 21+ free music players you could use on your site: http://www.instantshift.com/2010/02/10/21-free-music-players-for-your-website/