Well, depends on definition.
http://www.4front-tech.com/
Seems to be pretty active still, and AFAIK the only way to have cross
platform interface to audio drivers...
IMO, ALSA is a bit failed in a way that it is Linux-only.
The acronym ALSA stands for "Advanced Linux Sound Architecture". Its
primary purpose is _not_ to be an _interface to_ audio drivers. Its
primary purpose, is to be a _collection of_ audio drivers; and it does
this very well.
There are several cross-platform interfaces to audio drivers out there.
Any developers care to suggest a few really good ones which do
Linux/ALSA, Mac, and Windows?
J.E.B.