Microsoft Windows CE 3.0  

Why Use DirectSound?

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The overriding design goal in DirectX is speed. Like other components of DirectX, DirectSound allows you to use the hardware in the most efficient way possible while insulating you from the specific details of that hardware with a device-independent interface. Your applications will work well with the simplest audio hardware but will also take advantage of the special features of cards and drivers that have been enhanced for use with DirectSound.

Here are some other things that DirectSound makes easy: