No, you don't need an FTP folder, just link to the resource via HTTP in the RSS feed. In other words, either link the title or text in the description to a real URL:
http://www.mydomain.com/audio/filename.wav
Pregunta
I want to create simple site that allow to upload sound tracks , and I can play it from every where , the idea is
I want to create Rss for its title and link to it
do I need a ftp folder on my server , so that I can play them , or any other idea
Solución
No, you don't need an FTP folder, just link to the resource via HTTP in the RSS feed. In other words, either link the title or text in the description to a real URL:
http://www.mydomain.com/audio/filename.wav