The Nintendo DSi (and DSi XL) supports only one audio format for playback via the "Nintendo DSi Sound" application:
Not Supported: MP3, WAV, FLAC, OGG, WMA, ATRAC.
DSi Sound can record via built-in mic → saves as .m4a (AAC) on SD Card. Max 10 sec per clip (180 sec on DSi XL). No line-in.