Penguin
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An Acronym with multiple meanings:

OSS is also a commercial system for audio drivers for Unix, written by 4Front Technologies (www.opensound.com). There is a GPL implementation of the OSS libraries as well as drivers for many sound cards. (This is called OSS/Free and was originally contributed to by 4Front. Their website says "There is no affiliation between OSS/Free and OSS/Linux anymore except that they are both OSS compatible."). These GPL'd drivers are in the LinuxKernel (2.0 and later).