Barmaley,
Later Versions of EXCEL don't support that feature anymore.
See the following link:
http://j-walk.com/ss/excel/tips/tip59.htm
If the comment indicator still appears in the cell and the cell note
has the name of the wave file to play you could do it programmatically with a Macro by using an API Call. You would probably need to keep macro in your personal macro workbook. You would also have to trap for errors and write a function to get just the wav file name from the Commentin case there is extra text in the comment indicator:
'API CALL Include in your module
Private Declare Function PlaySound Lib "winmm.dll" _
Alias "PlaySoundA" (ByVal lpszName As String, _
ByVal hModule As Long, ByVal dwFlags As Long) As Long
Const SND_SYNC = &H0
Const SND_ASYNC = &H1
Const SND_FILENAME = &H20000
';;To Play Wave Files
Sub PlayWAV()
On Error GoTo CANTPLAY
WAVFile = ActiveCell.Comment.Text
'Assuming wave file in same folder
WAVFile = ThisWorkbook.Path & "\" & WAVFile
Call PlaySound(WAVFile, 0&, SND_ASYNC Or SND_FILENAME)
CANTPLAY:
MsgBox "Can't Play"
End Sub