Depends on what you mean. Windows Media Player does a fine job, it sends SysEx data and everything. However you need to be aware that MIDI files are just sheet music. They contain no sample data. So you need a synthesizer to play them back. If you don't have one, you'll be using the Microsoft DLS synth by default which isn't that great. The real answer is to get a hardware synth. The canonical part would be a Roland SoundCanvas, the latest version being the Edirol StudioCanvas SD-20 or SD-80, however a much cheaper option is a Creative Labs sound card. Any reasonable SB Live, Audigy or X-Fi will handle hardware MIDI synthesis. You then just need to get it a good soundfont.
You can get software synthesizers too, but that gets a little complicated and largely depends on what you want and how much you are willing to spend.
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