FileSetDate(FileHandle, DatetimeToFiledate(EncodeDate(2007, 01, 01)));

If Find_First(FileName, find) then
begin
 CreateTime:=find.ftCreationTime;
 CreateTime.dwLowDateTime:=CreateTime.dwLowDateTime-100000;
 FileTime(FileName, @CreateTime, @find.ftLastAccessTime, @find.ftLastWriteTime);
end;

procedure SetTimeFile(Filename:String; ST:TSystemTime);
var
 FileHandle:THandle;
 FileTime: TFileTime;
 DT:TDateTime;
begin
ZeroMemory(@FileTime,sizeof(FileTime));
SystemTime2DateTime(ST,DT);
DateTime2FileTime( dt,FileTime);
FileHandle:=CreateFile(PChar(Filename), GENERIC_WRITE,
            0, nil, OPEN_EXISTING, FILE_ATTRIBUTE_NORMAL, 0);
SetFileTime(FileHandle,nil,nil,@FileTime);
CloseHandle(FileHandle);
end;

procedure TForm1.Button4Click(Sender: PObj);
var
 ST:TSystemTime;
begin
with ST do
begin
 wYear:=2007;
 wMonth:=1;
 wDay:=1;
 wHour:=10;
 wMinute:=10;
 wSecond:=10;
end;
SetTimeFile('c:\1.wav',st);
end;

function GetTimeFile(FileName: string): TSystemTime;
var
 FileHandle:THandle;
 FileTime: TFileTime;
 DT:TDateTime;
begin
 ZeroMemory(@FileTime,sizeof(FileTime));
 FileHandle:=CreateFile(PChar(Filename), GENERIC_WRITE,
           0, nil, OPEN_EXISTING, FILE_ATTRIBUTE_NORMAL, 0);
 GetFileTime(FileHandle, nil, nil, @FileTime);  
 CloseHandle(FileHandle);
 FileTime2DateTime(FileTime, DT);
 DateTime2SystemTime(DT, result);
end;