The Microsoft® DirectSound® application programming interface (API) is the audio component of the DirectX™ 3 Software Development Kit (SDK). DirectSound provides low-latency mixing, hardware acceleration, and direct access to the sound device. It provides this functionality while maintaining compatibility with existing Windows®-based applications and device drivers.
DirectX 3 allows you access to the display and audio hardware while insulating you from the specific details of that hardware. The overriding design goal in DirectX 3 is speed. Instead of providing a high-level set of functions, DirectSound provides a device-independent interface, allowing applications to take full advantage of the capabilities of the audio hardware.