OpenAL Soft is a software implementation of the OpenAL 3D audio API and an
alternative to the somewhat outdated reference implementation.
As stated on the website, OpenAL provides capabilities for playing audio in a
virtual 3d environment. Distance attenuation, doppler shift, and directional
sound emitters are among the features handled by the API. More advanced
effects, including air absorption, low-pass filters, and reverb, are
available through the EFX extension. It also facilitates streaming audio,
multi-channel buffers, and audio capture.

WWW: http://kcat.strangesoft.net/openal.html