Last week I saw a an article by Giles Thomas, who uses a Resolver One spreadsheet to play music.
If it can be done in another spreadsheet, Excel must be able to play music too, so I checked with the most likely suspect, John Walkenbach. Sure enough, he created an Excel midi-player that you can download.
He also has a Dueling Banjos Excel player, that he posted on his blog a couple of years ago.
Music Playlist Creator
If you're not musically gifted, you can still use Excel to help you enjoy your music collection. Dave Peterson has created an Excel Music Playlist Creator that you can download. The code in Dave's workbook creates a playlist of music from a selected folder, and puts it on your desktop.