FIX: The device is being used by another application.
Method 1: Scan for hardware changes
According to some users on Microsoft Answers the problem can be solved by simply scanning for hardware changes on your system.
1. Open Start and type Device Manager then select Device Manager
2. Once in Device Manager click the Scan for hardware changes button
3. Try to play audio again, if the problem still persists continue to method 2
Method 2: Reinstalling Drivers
Another way this problem seems to be solvable is by updating your audio drivers on the system, you can simply download these from your computer manufacturer website. If you’re not sure which you need then leave a comment and we’ll help you (please always post your brand and model id)
List of download locations for drivers.
· HP http://h20614.www2.hp.com/ediags/gmd/GMNActiveXInstall.aspx?lc=en&cc=us
· Packerd Bell http://www.packardbell.co.uk/pb/en/GB/content/download