You can put the link of any MP3 audio file in Google Sheets but when you click the file link, the audio would not play. You can however add a button in your Google Sheet that, when clicked, will play the MP3 file in a modal window.

Here’s a demo:

The audio files are hosted on Google Drive and when the Play button is clicked, the app will open a modal window with the audio player.

Add the Audio Player Button

To get started, create a new Google Sheet, go to the Insert menu and select the Create a New Drawing option. Select Beveled Rectangle from the list of shapes, add some inline text and click Save to insert the button to your active Google Sheet.

Add the Player Script

Next, inside the Extension menu of Google Sheets, go to Script Editor and paste the following script.

const openAudioPlayer = () => {
  const cell = SpreadsheetApp.getActiveSheet().getActiveCell().getValue();
  const html = ``;
  const dialog = HtmlService.createHtmlOutput(html).setTitle('Play').setWidth(500).setHeight(200);
  SpreadsheetApp.getUi().showModelessDialog(dialog, 'Play Audio');
};

Switch to the Google Sheet you created, right-click the Play button and assign the openAudioPlayer script to the button.

Click OK to save your changes. Now play the URL of any MP3 file in any Google Sheet cell, click the Play button and the audio will play in a modal window.

Please ensure that the cell containing the audio file link is active when you click the Play button.

Also, if you are hosting the sound files in your Google Drive, the format of the link should be https://drive.google.com/file/d//preview.