You can download OSS 3D 2.3 for Mac from our application library for free. The software is categorized as System Tools. The actual developer of this software for Mac is Subband Technologies.
From the developer:
OSS 3D utilizes state of art DSP technology allowing addition of bass spatialization, 3D surround and various other real-time enhancements of the sound played through your system.
OSS 3D greatly improves audio quality in movies and music throughout all of the OS X applications.
You may want to check out more software for Mac, such as Duke Nukem 3D, 3D-Coat-V3 or 3D Slash, which might be related to OSS 3D.