'в модуль

Public Declare Function sndPlaySound32 _
    Lib "winmm.dll" _
    Alias "sndPlaySoundA" ( _
        ByVal lpszSoundName As String, _
        ByVal uFlags As Long) As Long


'событие
Private Sub CommandButton1_Click()
sndPlaySound32 "C:\Windows\Media\Chimes.wav", 0&
End Sub

 Private Sub Play_Click()
Dim n
n = 0
Dim Start
Start = Timer
sndmodule.Play "C:\Users\Vova\Desktop\beep.wav"
Do
If (Timer - Start) > 4.9 And n = 0 Then n = 1 'начало записи

If n = 1 Then
sndmodule.StartRecord Bits16, Sampels32000, Stereo
n = 2
End If

Loop While (Timer - Start) < 5 'конец записи 
sndmodule.SaveRecord "C:\Users\Vova\Desktop\beep1.wav"
Finish = Timer
Label1 = Finish - Start
End Sub