The present invention relates to a music playing/processing device for playing a musical file in a wireless communication device and determining the playing order of a plurality of tones of the musical file. The music playing/processing device comprises: an analysis module for receiving the musical file and analyzing a waveform corresponding to each of the tones to generate a plurality of order parameters of each of the tones; a sorting module for arranging a playing order to play the tones according to the order parameters of each of the tones; and a playing module for playing the tones according to the playing order. The music playing/processing device of the present invention is provided to reduce the tone commands to be executed and to make the digital signal processor use less memory to execute the wavetable synthesis operation, and to make the performance of the music as perfect as possible.