| Yeah - create a new movie. Set it's size to the size of the gif.
Create 3 layers.
1st Layer
Import the gif image into the first layer (Import from 'file' menu)
2nd Layer
Import the audio (same way as you imported the gif) open up the library (ctrl+L) drag the sound file onto the second layer. Specify the number of times you want the sound to loop in the properties box at the bottom.
3rd Layer
Select the 1st frame press F9 to bring up the actionscript dialogue and put in a 'Stop' action.
(this stops the movie from continuously loooping and playing the aduio file multiple times at the same time)
Then export the swf using the file menu.
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