After one week hacking I finally found out how to play sound or do text-to-speech on Odroid U3.

What you need to do is simply:

    su root
    adduser odroid audio

then when you typegroups odroid , you will see that the user odroid is in the audio group. Then you can play sound through the 3.5mm jack 😀

Now you can have fun playing music and do text-to-speech using espeak or festival.

Additionally, if you want to use ROS sound_play package to do text-to-speech, according to this, you need to install jackd:

sudo apt-get install jackd qjackcontrol
sudo gedit /etc/security/limits.conf

add following in its end:

@audio   -  rtprio     99
@audio   -  memlock    unlimited
@audio   -  nice      -19

and start jackd by

jackd -d alsa -d hw:0

You can put this in your startup programs.