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..
 FileStream := TMemoryStream.Create;
.. // get audio from DataBase
sAudio:='E:\Audio1.wav' ;
 FileStream.SaveToFile(sAudio);
..
MediaPlayer1.FileName := sAudio;
MediaPlayer1.Open;
MediaPlayer1.play;                    

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unit Unit1;

interface

uses
  Windows, Messages, SysUtils, Classes, Graphics, Controls, Forms, Dialogs,
  StdCtrls, MMSystem;

type
  TForm1 = class(TForm)
    Button1: TButton;
    procedure Button1Click(Sender: TObject);
    procedure FormClose(Sender: TObject; var Action: TCloseAction);
    procedure FormCreate(Sender: TObject);
  private
    { Private-Deklarationen }
  public
    { Public-Deklarationen }
  end;

var
  Form1 : TForm1;
  Mem   : TMemoryStream;

implementation

{$R *.DFM}

procedure TForm1.Button1Click(Sender: TObject);
begin
  SndPlaySound(Mem.Memory, Snd_Async or Snd_Memory);
end;

procedure TForm1.FormClose(Sender: TObject; var Action: TCloseAction);
begin
  Mem.Free;
end;

procedure TForm1.FormCreate(Sender: TObject);
begin
  Mem := TMemoryStream.Create;
  Mem.LoadFromFile('f:\test.wav');
end;

end.