In case anyone is interested, I'm creating a new 3D sound engine. I have an alpha version online now for testing, and it has already replaced FMOD in Attr-X.
The main advantage compared to free engines like OpenAL and commercial engines like FMOD is that it is much easier to use. The API is a lot more high level. It will also be a lot cheaper than FMOD.
YSE has quite advanced features like custom speaker setup, wide surround, common 3D effects, sound occlusion, automated resource management, support for multichannel files, Reverb and a DSP unit that is much more advanced than every other engine i've seen so far.
I only have an alpha version for windows right now, but i will also create a Mac version when it's ready. I won't support gaming consoles like FMOD does though.
Please let me know what you think. (There is no manual yet, but I have included a VS2010 project and 14 tutorials about most common tasks.)
Regards,
yvan
The link:
http://attr-x.net/yse