Sounds form the background of our life. Today the HTML5 <audio> element enables Web developers to embed sounds in their applications. The flexibility of the control coupled with the integration with the rest of the platform allows several scenarios, from simple sound effects to background audio to gaming experiences to more sophisticated audio engines.
This blog post walks through some of the best practices for using the <audio> tag in your Web applications, and includes useful tips from real-world sites.
Full article at: http://blogs.msdn.com/b/ie/archive/2011/05/13/unlocking-the-power-of-html5-lt-audio-gt.aspx