How make sound by MCS51 ?

The 8051/8052, aka MCS51/MCS52, is an 8-bit microcontroller.

To get sound out of one, you'll have to attach a DAC to it... If sound quality isn't an issue, you could use a built-in PWM output channel.

As for reading the .WAV file, you'll have to put it on an attached hard disk, memory chip, etc...