Im looking for some sort of audio player.

That will play .726 this is the format that my mp3 player voice records with.

 

This is a convertor, I think. It may prove useful.

http://www.freedownloadscenter.com/Best/g_726-format.html

Convert audio formats MP2, MP3, WMA, WAV, OGG, GSM, VOX, ADPCM, G-721, G.726, G.723, DSP, U-LAW, A-LAW from one to another.

 

Thanks waffles that will probably prove to be more useful.