Polka is one of the many songs included with the Creative Music System (DOS) to help showcase the sound card's technical abilities. The song uses typical polka timings and instrumentation. Since many of the songs included with the sound card are public domain classics, this song may be one as well without proper accreditation.
The file is named POLKA.CMS and it's located on Song Disk 2. The song plays through two SAA1099 chips.