http://bugs.winehq.org/show_bug.cgi?id=26975
--- Comment #9 from Andrew Eikum aeikum@codeweavers.com 2011-04-30 14:44:41 CDT --- According to http://manuals.opensound.com/developer/programming.html, the file </etc/oss.conf> can tell us where OSS's header files are. We should probably be using that during configure instead of guessing at one of <soundcard.h>, <sys/soundcard.h>, or <machine/soundcard.h>. I'm not an autoconf wizard, but I'll see if I can figure something out on Monday, if someone hasn't beat me to the punch.
In the meantime, you could use any number of ugly hacks to get it to build. For example, tweak <sys/soundcard.h> to include the correct </usr/lib/oss/include/sys/soundcard.h> instead of <linux/soundcard.h>. Or, mess about with symlinks. Just don't forget to back up anything you change ;)