Can't Play Windows media files in IE 7 and VISTA

Here is the solution

Open IE7 > Tools > Internet Options
Click on the "Programs" tab
Click on the "Set Programs" button
Click the "Set program access and computer defaults" link
Click the "Custom" option
Go down to the "Choose a default media player:" option and select "Windows Media Player"
Click the "Ok" button
Close "Default Programs" window
Click the "Ok" button on the "Internet Options" window