Increasing the quality and fidelity of the Windows sound experience requires contributions from all components that go into a standard PC. The Microsoft Universal Audio Architecture (UAA) initiative provides supports this goal by delivering a simple yet compelling user experience with current and future versions of Windows.

The Microsoft audio class drivers supported by the UAA initiative, along with specific tools such as the Port Class helper library, enable lower cost driver development for internal, integrated, and external PC audio devices. By implementing specification-compliant PC audio technologies and adhering to the UAA design guidelines, you can ensure your device will meet the "Designed for Windows" logo program requirements while also ensuring that your customers have built-in driver support in future versions of Windows.

http://www.microsoft.com/whdc/device/audio/default.mspx