maybe I'm not explaining myself correctly .....when I receive an email with a wav file attached I cannot open it tells me it cannot open the attached file
Download the attachment and save it to your tablet. Then find the file and tap on it. If you don't already have a default media player set for playing wav files it will ask you which app you want to open it with and give you a list of compatible apps. Select the one you want and if the app can play it it should play.