Refer
Play Audio (MP3) Files in ASP.Net using Flash Music Player
Now you will need to modify it a bit
<html xmlns="http://www.w3.org/1999/xhtml">
<head id="Head1" runat="server">
<title>Untitled Page</title>
</head>
<body>
<form id="form1" runat="server">
<object type="application/x-shockwave-flash" data="dewplayer-vol.swf?mp3=<%=FilePath %>"
width="240" height="20" id="dewplayer">
<param name="wmode" value="transparent" />
<param name="movie" value="dewplayer-vol.swf?mp3=<%=FilePath %>" />
</object>
</form>
</body>
</html>
In code get the File Path from database and set in Page Load
protected string FilePath = "";
protected void Page_Load(object sender, EventArgs e)
{
FilePath = "mp3/test.mp3";
}