Try Kompozer, get it here: <http://weilbacher.org/Mozilla/builds.html>That said, playing wav or mp3 or ogg is not guaranteed. You don't even know if your user has sound.
For me, I will play mp3 by using Z as a helper app.
If you can't process some WAV files, then I'm sure there are users out there with the same problem. I had a similar problem, too, but changing the audio driver fixed it.
---
Expert Consulting for OS/2 and eComStation