Playing sound files from Mac Excel is challanging. All routines I've seen for playing sound files rely on Windows API functions, that aren't on a Mac.

So I put together this workbook that allows the user to select a sound file and have it played.

Its been tested on the sound files included with Office, the sounds that come with OS X and the iTunes library.

(It took me a while to find where stuff was stashed, here are some file paths
Applications > MicroSoftOffice 2004 > Office > Sounds > many
MacintoshHD > System > Library > Sounds > several
merickson > Music > iTunes > iTunesMusic > artist files)

It works by having Excel write AppleScripts as strings and use the VBA function, MacScript.

In this example workbook, the user chooses a file. it is opened with QuickTime Player which plays the selected file.

You should check that the file path Applications>QuickTime matches your situation. If not, the function scriptOpenFile needs to be modified.

When you open the file, press the button, which calls Main.