[client:~] # cat /dev/sndstat

[client:~] # ls /dev/dsp0.0

[client:~] # ls /boot/kernel/snd_*

[client:~] # kldload snd_driver

[client:~] # cat /dev/sndstat 
FreeBSD Audio Driver (newpcm)
Installed devices:
pcm0: <Intel ICH5 (82801EB)> at io 0xfc001000, 0xfc002000 irq 17 bufsz 16384 kld snd_ich (1p/1r/1v channels duplex default)

[client:~] # cat /boot/loader.conf

...
snd_ich_load="YES"  

[client:~] # fetch http://val.bmstu.ru/unix/Media/bird_1.au

[client:~] # file bird_1.au
bird_1.au: Sun/NeXT audio data: 8-bit ISDN mu-law, mono, 8000 Hz

freebsd8# cp bird_1.au /dev/audio0.0

freebsd9# cp bird_1.au /dev/dsp0.0