JSFiddle - React, Tailwind, and code Playground

HTML

<div>Плеер</div>

JavaScript

document.querySelector("div").onclick = function()
{
    if(document.querySelector("audio"))
    {
        document.querySelector("audio").parentElement.removeChild(document.querySelector("audio"));
    }
    else
    {
        var player = document.createElement("audio");
        player.setAttribute("controls", "");
        this.appendChild(player);
        this.setAttribute("player", "true");
    }
}