http://www.alsa-project.org/main/index.php/ALSA_Driver_Documentation
Takashi Iwai has written "Writing an ALSA Driver" - a very comprehensiveguide to developing a device driver for ALSA.
The document focuses mainly on the PCI soundcard. In the case of otherdevice types, the API might be different. However the ALSA kernel API isconsistent so it will be helpful in that context.