OpenAL Xtra
From Director Online Wiki
Overview
OpenAL Xtra is a free, open source scripting Xtra for Macromedia Director that extends Lingo with the basic functions of OpenAL, a cross-platform 3D audio API. With the OpenAL Xtra, a Director developer can arrange sounds around a virtual listener in a simulated, three-dimensional space.
Project Site
The OpenAL Xtra is hosted by SourceForge. http://sourceforge.net/projects/openalxtra/