http://uniaud.netlabs.org/
This is based on the GPL ALSA Project from Linux and provides drivers for various sound chipsets.
http://os2.kiev.ua/en/uniaud.cards.php
You can find the latest version on NetLabs, (a HREF="ftp://ftp.netlabs.org/pub/uniaud/">ftp://ftp.netlabs.org/pub/uniaud/ as well as a list of open bugs. (http://svn.netlabs.org/uniaud/report/1)
Source: OS/2 Warp News and Rumors