$regfile = "m32def.dat"
$crystal = 8000000
$hwstack = 100
$swstack = 100
$framesize = 100
$baud = 9600

Dim V As Byte
Dim B As Byte
Dim S As String * 16
Dim Sdd As Byte
Config Timer1 = Pwm , Compare A Pwm = Clear Up , Prescale = 1
Config Portd.5 = Output

Print "Starting device"

$include "Config_MMC.bas"
V = Gbdriveerror
$include "Config_AVR-DOS.BAS"
Sdd = Initfilesystem(1)

If Sdd <> 0 Then
Print "SD card not detect"
Do
Loop
Else
Print "SD card detect"
End If

'S = "1.wav"

Do
Input "WAV file name:" , S

Print "Play " ; S
Open S For Binary As #1
Do
Get #1 , B
Pwm1a = B

Waitus 32

Loop Until Eof(#1) <> 0
Pwm1a = 0
Close #1
Loop

End

Источник http://cxem.net/mc/mc219.php