With OUTLOOK You can create a mail with a background audio linked :

Adding sound to a mail message in Outlook Express is pretty straight forward; Format-> Background-> Sound. In Microsoft Office Outlook it isn’t that straight forward at all. It is even quite hard to find. Probably because Microsoft Office Outlook is targeted to a more business public than a home user one. But if you look a bit closer you’ll find that you can do a lot more fun stuff Microsoft Office Outlook than Outlook Express. This guide not only instructs you how to add a sound to an e-mail but also leads you to options to let you add stuff like scrolling text or even a movie!
Update: Sadly this method is broken when you are running Windows XP SP2 click [b]here[/b] for a method that also works on Windows XP with SP2 installed.
There is no way to do this anymore at all in Outlook 2007.

[ol]
[li]First you’ll have to make sure that Microsoft Office Word is your e-mail editor. Please note that you can only set Word as your editor when Outlook and Word are the same version. To set Word as the e-mail editor go to Tools-> Options-> tab Mail Format.[/li]

[li]On this tab you’ll also have to set your message format to HTML[/li]

[li]Press OK to apply and leave Options[/li]

[li]Create a new message. A message will be displayed that Word is starting as your e-mail editor. Note that this looks exactly like Word with specific e-mail fields and options to it[/li]

[li]To insert sound you’ll need an extra Toolbar called Web Tools. To make this visible choose View-> Toolbars-> Web Tools. A small pane will pop-up now[/li]

[li]In the small pane press the Sound icon. A new window called Background Sound will pop-up[/li]

[li]In the Background Sound window press Browse to browse to your sound file. You can add the following sound files
[ul]
[li]wav[/li]
[li]mid[/li]
[li]midi[/li]
[li]rmi[/li]
[li]au[/li]
[li]aif[/li]
[li]aiff[/li]
[li]snd[/li]
[/ul]
[font]
I strongly advise to use midi-files. These files are quite small even when they are quite lengthy. When you’ve found your sound file press Open to go back to the Background Sound window[/li]

[li]You can also set the amount of loops for the sound file; how many times the sound file is played completely before it stops playing. You can give this a value between 1 to 5 or set it to Infinite to loop until another message is selected or when Outlook is closed.[/li]

[li]Press OK to add the sound to your message. Note that the sound-file is played directly.[/li]

[/ol]

FOR HTML message you have info there :
http://www.kubepharm.com/sound-in-html-emails.html

here :
http://www.ehow.com/how_6366843_embed-music-html-email-file.html

(for HTML better if you preview is host on your website and link to the online file)