﻿We use WaveIO from 
http://www.codeproject.com/Articles/15187/Concatenating-Wave-Files-Using-C-2005
and convert it from C# to VB.NET using :
http://www.developerfusion.com/tools/convert/csharp-to-vb/
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We get the Sound Files from :
http://vb4arab.com/vb/showthread.php?t=53256
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