When you add the path.
Environment Variable.
EPOCROOT \
[add new if not present]
Path \epoc32\gcc\bin;\epoc32\tools
[append this to the existing root]
Also check whether the SDK is added properly. Check this in "SDK Preference" of Carbide [ In Carbide SDK go to > Window>Preferences>Carbide.c++>SDK Preferences] or CodeWarrior SDK.
To make simple audio player, make use of CMdaAudioPlayerUtility API class. You can play file using this. If you need to develop a player which needs to play a stream CMdaAudioOutputStream API class.
Arun N R Nair