NAudio

1.8.4 / 2.0.0 Beta 2

A library of useful audio and MIDI related classes intended to speed development of audio related utilities, such as recorders or converters in .NET

NAudio was designed to be a library of useful audio and MIDI related classes intended to speed development of audio related utilities in .NET. Since it is a library, take note that you need to install the latest NuGet package, but you can get an idea about how it should work from the samples as well.
The idea behind the tool came because the Framework Class library that shipped with the classic .NET 1.0 did not have any support for playing audio. While the 2.0 version provided a small amount of support, some developers may need a more comprehensive set of audio-related classes to help them record or manipulate audio files more conveniently.
It may be argued that .NET cannot compete with unmanaged languages when it comes to very low latency, the developer notes that you can get remarkable results, even on a fairly modest PC. Among the options worth mentioning, you can count mixing multiple WAV files together, trimming, converting, merging, resampling and playback with ASIO.
The library can play audio from several APIs, namely WASAPI, ASIO, DirectSound and WaveOut. Moreover, it can read audio from numerous file formats, such as AAC, MP4, AIFF, WAV, MP3, ADPCM, G.722 and G.711 mu-law and a-law.