Enumerating processes that record or playback on Windows XP

I would like to enumerate all processes, which have an open handle for any of the soundcards in开发者_StackOverflow中文版 the system. Ideally I would like a "process - sound card - action" relation, where action might be playback or record.

Is there a Win32 API for getting this information on Windows XP? Does this API work also on newer versions of Windows?

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You can certainly find out which handles are open in a process by analyzing its memory. Enumerating processes is done using

EnumProcesses()

You can then use the system API (brought to you by the DDK only, unfortunately) If you want some more info (as I'm sure you do) here's a really useful thread.

Sysinternals