ASPNetAudio for ASP.Net - http://www.aspnetaudio.com
The unique ASP.Net Audio Component allows you to add sound to ASP.Net websites:
ASP.Net Audio allows you to deliver background music, broadcasts, sound effects.
Compatible with regular MP3 and WAV files.
All script and XHTML markup created by ASPNetAudio is encrypted, creating a blanket of security over your audio files.
Free, comprehensive support is on call to guide you through every step of your trial and integration process, and will remain readily available throughout the life of this product.