Private Declare Function mciSendString Lib "winmm.dll" Alias "mciSendStringA" ( _
  ByVal Command As String, _
    ByVal ReturnString As String, ByVal ReturnLength As Integer, ByVal Callback _
    As Integer) As Integer
    Dim Path As String = "Test.wav"
    Dim rs As String
    Dim cb As Integer
 
    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As _
      System.EventArgs) Handles Button1.Click
        If Button1.Text = "Record" Then
            Button1.Text = "Stop"
            Button2.Enabled = False
            rs = New String(" ", 128)
            Call mciSendString("Open New Type waveaudio Alias capture", rs, _
              128, cb)
            Call mciSendString("record capture", rs, 128, cb)
        Else
            Button1.Text = "Record"
            Button2.Enabled = True
            Call mciSendString("Stop capture", rs, 128, cb)
            Call mciSendString("save capture " & Path, rs, 128, cb)
            Call mciSendString("Close capture", rs, 128, cb)
        End If
    End Sub
 
    Private Sub Form1_FormClosing(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.FormClosingEventArgs) Handles Me.FormClosing
        e.Cancel = True
        Call beenden()
    End Sub
 
    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As _
      System.EventArgs) Handles MyBase.Load
        Button1.Text = "Record"
        Button2.Text = "Play"
        Button2.Enabled = False
    End Sub
    Public Sub beenden()
        Dim antw As String
        If Button1.Text = "Stop" Then
            antw = MsgBox("Achtung, eine Aufnahme läuft noch!" & Chr(13) & _
            "Wollen Sie wirklich beenden?", MsgBoxStyle.Exclamation Or _
            MsgBoxStyle.YesNo, "Aufnahme")
            If antw = vbYes Then
                End
            End If
        Else
            End
        End If
    End Sub
    Private Sub Button2_Click(ByVal sender As System.Object, ByVal e As _
      System.EventArgs) Handles Button2.Click
        My.Computer.Audio.Play(Path, AudioPlayMode.Background)
        Button1.Enabled = True
    End Sub

Imports System.Media
rivate Sub Button1_Click(ByVal sender As System.Object, ByVal e As _
  System.EventArgs) Handles Button1.Click
        With oPlayer
            .Stream = ' Hier das Stream-Elemnt
            .Play()
        End With
    End Sub

Gehe immer vom Guten Willen Anderer aus!