I followed every step in the wiki guide for Mac OS X
The environment is correct, not sure about fink but I never installed that. I use xcode 3.2.6 installed in the correct Developer dir but I still get this error with the last make command:
Making all in audio_output
make all-am
CC libauhal_plugin_la-auhal.lo
auhal.c:42:38: error: AudioUnit/AudioComponent.h: No such file or directory
make[4]: *** [libauhal_plugin_la-auhal.lo] Error 1
make[3]: *** [all] Error 2
make[2]: *** [all-recursive] Error 1
make[1]: *** [all-recursive] Error 1
make: *** [all] Error 2