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/usr/lib/x86_64-linux-gnu/pkgconfig/gsound.pc is in libgsound-dev 1.0.2-1ubuntu1.

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prefix=/usr
exec_prefix=${prefix}
libdir=${prefix}/lib/x86_64-linux-gnu
datarootdir=${prefix}/share
datadir=${datarootdir}
includedir=${prefix}/include

Name: gsound
Description: GObject wrapper for libcanberra
Version: 1.0.2
Requires: 
Libs: -L${libdir} -lgsound
Cflags: -I${includedir}