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如果用VBA代码播放WAV声音文件，可以用下面的代码：

Private Declare Function sndPlaySound32 _
Lib "winmm.dll" _
Alias "sndPlaySoundA" ( _
ByVal lpszSoundName As String, _
ByVal uFlags As Long) As Long

Sub PlayWavFile()
sndPlaySound32 "C:\Windows\Media\ding.wav", 0&
End Sub

运行上述代码将播放“C:\Windows\Media”文件夹中的ding.wav声音文件。