Skype Audio Player allows playing audio files (mp3, wav, wma) during Skype calls to both parties. It is a simple tool without luxurious functions, useful for those who study foreign languages using Skype and need to play sample dialogs or audio tests.
It is a new project, and the software is still in the development stage. It is absolutely free (open source), and supports Windows XP and
Project homepage: http://sourceforge.net/projects/skypeplayer/