Opening the Insertion Wizard
Create or open a document. The document must be saved within a defined site.
Select the Flash Audio Kit section of the Insert Bar (Window > Insert). It will look like this for Dreamweaver MX 2004 or 8:

Or like this for Dreamweaver MX:

Now, click the Insert Flash Audio icon (the leftmost button).
Note: You may also open the Insertion Wizard by selecting Insert > Media > Flash Audio.
Proceed now to the Inserting Audio section.