This activeX let you play multiple instance of any audio file and/or stream and record audio from any input. It let you to record from any source, even from the speaker, play multi audio file at the same, controlling volume, speed, bass, treble,..., of each audio. It let you read and display MP3 Tag information V1 and V2. This control is really fast and robust, designed as a Windowless component memory usage is less than other control.
With some sound card, you can record and play at the same time.
Source code available.