prefix=C:/Program Files (x86)/OpenAL
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include

Name: OpenAL
Description: OpenAL is a cross-platform 3D audio API
Requires: 
Version: 1.18.2
Libs: -L${libdir} -lOpenAL32 
Cflags: -I${includedir} -I${includedir}/AL