Besides VideoLan Media Player
http://www.videolan.org/vlc/ (which plays all formats & codect)
As Dosraider Suggests.
You could also install a Codec Pack If you want to use your own media player.
In
THAT case I would advise you K-Lite Codec Pack.
http://www.codecguide.com/index.html
And if your friend has the right codec's. He Should be able to view the files.
Although. How can you record a video with a certain codec if you don't have that codec?