Paul Smedley has created (7/22/2011) a test build
of UniAud32, based on ALSA 1.0.24. This is based on the GPL ALSA
Project from Linux and provides drivers for various sound chipsets,
including HDA, AC97, and PCI cards, and is meant be used with an
existing install of UniAud.
Source: OS/2 Warp News and Rumors