Private Declare Function mciExecute Lib "winmm.dll" _
(ByVal lpstrCommand As String) As Long

' Воспроизведение
mciExecute "play c:\musicfile.mp3"
' Пауза
mciExecute "pause c:\musicfile.mp3"
' Остановка
mciExecute "stop c:\musicfile.mp3"
' Закрытие файла
mciExecute "close c:\musicfile.mp3"