SDL_sound is a library that handles the decoding of several popular
sound file formats, such as raw, wav, mp3, flac, ogg, voc, shn,
aiff, au, and some others.

It is meant to make the programmer's sound playback tasks simpler.
The programmer gives SDL_sound a filename, or feeds it data directly
from one of many sources, and then reads the decoded waveform data
back at her leisure.

If resource constraints are a concern, SDL_sound can process sound
data in programmer-specified blocks. Alternately, SDL_sound can
decode a whole sound file and hand back a single pointer to the
whole waveform.

SDL_sound can also handle sample rate, audio format, and channel
conversion on-the-fly and behind-the-scenes, if the programmer
desires.

WWW: http://www.icculus.org/SDL_sound/