Audio Codecs
Audio codecs (COmpression/DEcompression) are software drivers use to encode or decode audio files, regardless of any application. Thus, an MPEG 1 layer 3 will be required to play a video in MP3 format, regardless of drive used.
These codecs can be hardware (integrated sound card) or software.
In the second case, just download the codecs and install them and benefit from applications that can use them. Please note, however, some codecs are not free.
Here are some addresses to download the main audio codecs:
MP3 codecs (free):
http://wlame.sourceforge.net
OGG Vorbis codecs (free):
http://www.vorbis.com/download.psp
Codec packs:
http://www.free-codecs.com/