You can look for components that play sound files on open-source code web-sites.Also you can use Win32API functions that plays mp3 or wav files (but i strongly recommend you avoid using any win32API functions in your application).
If you would like to only playback sound without customizing options (like custom equalizer) you can use this though:
Dim mp3 As New Microsoft.DirectX.AudioVideoPlayback.Audio("D:\Auf die Liebe.mp3")
mp3.Play()