Error 80040256 (No audio hardware is available, or the hardware is not
responding) and C00D11BA (Cannot play the file because there is a problem
with your sound device) along with most sound card related problems can be
fixed just reinstalling the drivers for the sound card.  NOTE: If you are
having sound problems with *only* MP3's then please see
http://tinyurl.com/yunpf.

Windows Media Player uses DirectSound to interface with the sound card, so
sound very well might work in other applications and just not WMP.  More
information and tips can be found at http://tinyurl.com/3455d.

If reinstalling the drivers doesn't fix the problem then the next step you
should try is updating/reinstalling DirectX.  DirectX can be downloaded at
http://tinyurl.com/97jw.

If you need help locating where to get the latest drivers for your sound
card try the following.  Your Device Manager in Windows "should" supply the
information assume the sound card has been detected.  To access the Device
Manager right click on My Computer and select the Device Manager tab.  In
Windows XP goto the Hardware Tab and select Device Manager.

If you don't know how to access the Device Manager or it doesn't show your
card, than the easiest thing to do is download a free utility like Belarc
Advisor.  Run the installer then it will open a webpage for you.  Under
Multimedia it will tell you the sound card or "Audio Controller" you have in
your PC.  You may now goto that companies website and download the drivers
and reinstall them.

And if that doesn't help you will need to provide all the information you
can about your system in a reply in the newsgroup.  http://tinyurl.com/2o4h9
will help you supply good information to your peer's to help you out.