i have just installed Win32::MediaPlayer (the easy way) from
http://www.bribes.org/perl/ppmdir.html
it can play sound MP3 / WMA / WAV / MIDI file on Win32 platforms
i have tried successfully an example from the docs:

use Win32::MediaPlayer;

    $winmm = new Win32::MediaPlayer;  # new an object
    $winmm->load('./misty.mp3');   # Load music file disk, or an URL
    $winmm->play;                     # Play the music
    $winmm->volume(100);              # Set volume after playing
    $winmm->seek('00:00');            # seek to

    #$winmm->pause;                   # Pause music playing
    #$winmm->resume;                  # Resume music playing

    print 'Total Length : '.$winmm->length(1),$/; # Show total time.
    while(1) {
          sleep 1;
          print 'Now Position: '.$winmm->pos(1)."\r"; # Show now time
    };
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