DSS, also known as the 'Digital Speech Standard' is an
audio standard for speech recordings. It is a format
specifically designed for speech in the same way MP3 is
for music. It is used in Olympus and Philips audio /
speech recorders

Dssl211E.exe is a player program originally found at:
http://downloads.olympus-europa.com/consumer/VoiceRecorder/631/Dssl211E.exe