I have just install the new msn messenger plus 3 ! but unfortunately the sound doesn't work... I've made the test for my speakers and everything is ok, the sound is good but when I receive a sound message from one of my contact, I can't hear it !
First of all make sure you got sounds enabled: plus > preferences > instant messages > commands and tags (tab)..tick "allow commands and tags" and "allow soundcommands"
Still no sound: try if changing codec does the trick: plus > preferences > general options > sound config (tab)
MPEG1 does for me..maybe you need MPEG2
/ 
