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TO HAVE SOUNDS IN mIRC......

In mIRC options (which you get to by clicking on file then options) select sounds and make sure there
is a tick in the box that says enable event beeps
 then click on the + next to sounds and requests will
drop down
 click on requests and make sure a tick is in the first four boxes.  
Then you need to put this'wav sentence'into popups

 Wav's:/sound $$file="Choose a wave!" $wavedir  

As some people do know and others
don't I will assume most don't for this excercise.
 To get the above sentence into popups you need to copy
and paste...
to do this left click on your mouse, hold and drag it across some text in this file, release your left mouse button and right click the mouse  
 select copy...then go to the bottom of this file and left click on a blank line 
then right click and select paste...this will put the copied text into this space. 
 Now that you have mastered copy and paste you need to put the 'wav sentence' into popups...by doing the following:-

Click on the green icon at the top of the screen with the /a in it then on the popups tab 
click on view
then select nicknamelist...
now copy and paste the 'wav sentence' to the bottom of all other text in that window....
eg, to make it go to the bottom make sure you left click under all text before you right click and paste. 
Now go into a room and right click in the nicklist(where people nicks are shown) and a list will show up...
you should see options like 'ping' 'whois' and you should see 'wav' if you do this means you
have successfully added the 'wav sentence' in the right position.  
 Now you require the actual 'wav'(sound)
files....
you can download these from different sites in the internet (just search "wavs+mirc"  or you can ask other chatters for some
of their sound files...
once again hosts will gladly send you some and help you understand the file sending
options if you run into problems.  For you to hear 'wavs'(sounds) that others play in a room you need to have the same file,(and it needs to be named exactly the same) 
but if you have a file that someone else doesn't you will hear it but they won't until they have the same file as you.

Hope this has been of assistance to you in getting started.....please feel free to ask any questions you may have I'll be glad to help!!!

Most of all enjoy and have fun.

Lena