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. It provides non-destructive spatial expansions similar to Spatializer or QSound, with additional functionality of Speaker Resonance Correction, Virtual Subwoofer, Automatic Gain Control, Brainwave synthesis, High Frequency Restoration, Center channel control, and more. Also included a studio quality N-band equalizer with built-in peak limiter.
You may want to check out more software for Mac, such as K-3D, Duke Nukem 3D or Wings 3D, which might be related to OSS 3D.