What would you do with it there?
2.27 doesn’t have the fmod library (for sound) in windows, and I doubt it supports sound as all. (it was only useful in 2.25 for games)
Get a new build of the bf-blender release (and install SDL if you haven’t already) for the new sound features, and sound support.
Then, your sound file needs to be in a pcm wav format in a bitrate (read blender.org for more) something like 44.6 (cd standard is what it wants). Cool stuff coming down the pipe. Let us know what you think.
SDL (libsdl.org) is something I would translate to “Cross Platform Direct X” (but I wouldn’t say that statment is well true). It is called the Simple Direct Layer and is a cross-platform library that supports basic sound operations and windows and graphics operations. It is often used in combination with OpenGL for cross-platform games.
Blender will use it’s sound capablities for lip synch capablilites. (sound scrubbing and all that).
You can look at more info at:
SDL often get’s installed on linux systems by default, so if the command sdl-config exists you have it.