Epub3 Text to Speech

Is there any sample for Epub3 Text to Speech. I need a change over from male voice to female voice. Also to spell letters for Abbreviations.

Are you looking for EPUB 3 with media overlays?

It is possible to include audio narration of the text in human or TTS voice. There are several such examples on the EPUB 3 samples area. In particular check out "mobi-dick-mo" and "kusamakura-japanese-vertical-writing".

Note that users always have the option of reading an EPUB file with their favourite TTS voice and many reading apps also allow navigation by characters, words etc.