As a best practice, before you insert sound files into PowerPoint, first copy and paste the files into the same folder as the presentation.
Here are some best practices for working with linked files so that PowerPoint will find and play them when you're in a presenting situation.
Best practice 1 When you are creating the presentation, before you insert the sound file, copy the sound file into the same folder as your presentation. Then insert it from that location. PowerPoint will create a link to it based on the sound file's location within your folder. As long as you keep the sound file in the presentation folder, PowerPoint will find it — even if you move or copy the folder to another computer.
Best practice 2 When your presentation is complete and you're preparing to copy or distribute it, use Package for CD. This feature copies all the files to one location (a CD or folder) with your presentation, and automatically updates all the links for the media files. See the Quick Reference Card for more about the Package for CD feature.
Note You can increase the maximum size for embedding .wav files. The 100-KB maximum is a default setting within PowerPoint. You can increase it to 50,000 KB, but remember that you will be significantly increasing the file size of your presentation by allowing for large sound files. You'll see how to change this setting in the practice session.