ALSA (Advanced Linux Sound Architecture) is a software framework and part of the Linux kernel that provides audio drivers and a sound API to support sound cards and audio functions in Linux. ALSA offers low-level audio control, enabling features like mixing, recording, and playback of sound. It supports a wide range of sound hardware and allows for multiple audio streams, mixing them together. ALSA is the default sound system in many Linux distributions and is often used in conjunction with higher-level sound servers like PulseAudio, which provides additional features such as network audio streaming and advanced volume control.