Well, maybe it is really a sound clip, as Eric says; but
(a) when I rename it to .wmv I can't get it to play in Winamp or Windows Media Player 10.  and
(b) with I file of only 28K, I'd be expecting only a few seconds of sound.  Although if it is spoken text, then a low encoding bitrate would probably make this a large enough file for the soundclip.  When I first read Eric's post, I thought he was joking.

But when I stare at the picture, and tilt my head about 30 degrees to the right, I see a cat's face in the upper right corner, and a vague oval shape (the cat's belly) lower left.  Maybe some of the other pixels are kitty litter.