Where are audio device files in OSX? Probably because OSX uses different naming conventions for devices files and because OSX uses Core Audio audio subsystem (not ALSA or OSS) there are no devices such as:

/dev/sdp
/dev/audio
/dev/mixer
/dev/snd/*

So, where are audio devices file in OSX?
Here are some suggestions.

If you are talking about Hardware Abstraction Layer (HAL) devices, then the path is 

/Library/Audio/Plug-Ins/HAL/


By default there is one bundle there: on my Mac iSightAudio.driver, is the driver for the built-in webcam.

Other devices may use Kernel Extensions; bundles that end in .kext, are located in:

/System/Library/Extensions/