C#

using System;
using System.Windows.Forms;
using Microsoft.DirectX.DirectSound;
using System.IO;

namespace TestSound
{
    class CSound : Form
    {
        const int HEADER_SIZE = 44;
        const bool FLAG_STEREO = true;
        const short BITS_PER_SAMPLE = 16;
        const int SAMPLE_RATE = 44100;

        int numberOfSamples;
        MemoryStream stream;
        BinaryWriter writer;
        Device ApplicationDevice = null;
        SecondaryBuffer buffer = null;
        BufferDescription description;

        public CSound()
        {
            try
            {
                ApplicationDevice = new Device();
            }
            catch
            {
                MessageBox.Show("Unable to create sound device.");
                ApplicationDevice = null;
                return;
            }
            ApplicationDevice.SetCooperativeLevel(this, CooperativeLevel.Priority);
            description = new BufferDescription();
            description.ControlEffects = false;
            stream = new MemoryStream();
            writer = new BinaryWriter(stream);
        }

        private void AddHeader()
        {
            stream.Position = 0;

            writer.Write(0x46464952); // "RIFF" in ASCII
            writer.Write((int)(HEADER_SIZE + (numberOfSamples * BITS_PER_SAMPLE * (FLAG_STEREO ? 2 : 1) / 8)) - 8);
            writer.Write(0x45564157); // "WAVE" in ASCII
            writer.Write(0x20746d66); // "fmt " in ASCII
            writer.Write(16);
            writer.Write((short)1);
            writer.Write((short)(FLAG_STEREO ? 2 : 1));
            writer.Write(SAMPLE_RATE);
            writer.Write(SAMPLE_RATE * (FLAG_STEREO ? 2 : 1) * BITS_PER_SAMPLE / 8);
            writer.Write((short)((FLAG_STEREO ? 2 : 1) * BITS_PER_SAMPLE / 8));
            writer.Write(BITS_PER_SAMPLE);
            writer.Write(0x61746164); // "data" in ASCII
            writer.Write((int)(numberOfSamples * BITS_PER_SAMPLE * (FLAG_STEREO ? 2 : 1) / 8));
        }

        public void Play(short[] samples)
        {
            if (ApplicationDevice == null)
                return;

            stream.Position = HEADER_SIZE;
            numberOfSamples = samples.Length;
            for (int i = 0; i < numberOfSamples; i++)
            {
                writer.Write(samples[i]);
                if (FLAG_STEREO)
                    writer.Write(samples[i]);
            }
            AddHeader();
            stream.Position = 0;

            try
            {
                if (buffer != null)
                {
                    buffer.Dispose();
                    buffer = null;
                }
                buffer = new SecondaryBuffer(stream, description, ApplicationDevice);
                buffer.Play(0, BufferPlayFlags.Default);
            }
            catch (Exception e)
            {
                MessageBox.Show(e.Message);
            }
        }
    }

    public class Test
    {
        CSound sound = new CSound();

        void Run()
        {
            short[] data;

            port.Read(data);
            sound.Play(data);
        }
    }
}