I found many threads who deal with this problem but they sad a new nightly build would fix the problem.
I have the newest nightly build but still no 3D Sound. I use Windows 7 64bit, the realtek audio driver for my onboard soundcard and I have 2 speaker and not a surround system.
Your sounds have to be mono to be able to be placed into a 3d space.
Thx, I thought /** Sample 11 - playing 3D audio. */ would play 3d sound and in another test where i used a mono file I forgot to update the listener position. -.-