Hmm... why not use noeska's OpenAL headers? Since you are already using OpenGL it'll not be hard to combine the 2 quite well.

The great thing about OpenAL is that working with it is so easy. And 3D sound is just as easy too. I've had little or no trouble at all getting a few projects working with OpenAL with very little code. I'd recommend staying far away from DelphiX at your level[size=9px](I'm assuming you are past the beginner's stage?)[/size]. Esp. if you are using OpenGL...

For music, you could use SDL and there is SDL_mixer for MODs? Or there is a pretty good opensourced MOD playback library called SoundLib 2.5a, but it uses DirectSound only. If you don't know what mods are, they are used in Deus Ex and I think the other Unreal Engine based games. Very nice quality and highly flexable and feature packed format.