http://www.straightdope.com/classics/a2_114.html
Before answering this question, we must first state what a laser is. A laser is an amplified beam of coherent light. Ok, now what’s coherent light? It’s light of a uniform frequency and polarity. Polarity is the orientation of the light wave. Think of a physical (sine) wave moving through space, or draw a wave on a piece of cardboard and move it through space. Notice that we can orient the wave (or cardboard) at any angle along its direction of motion (spin it like a spiralling football): vertically, horizontally, etc. This is the polarity. Coherent light is when all the light waves, which have the same frequency, are oriented at the same angle.
So, how does this apply to sound waves? With electronic technology, we can already amplify sound waves of uniform frequencies (tuning fork, voice, synthesizer, etc.). What about the polarity? Unlike light waves (which are called transverse waves) sound waves don’t have a polarity. Light waves can be thought of as disturbances in the electro-magnetic field and the oscillations of the constituent parts are perpendicular (transverse) to the direction of the wave. Sound waves are the disturbances of the densities of air molecules and thus the oscillations of the constituent parts are longitudinal to the direction of the wave (hence longitudinal waves).
So in effect, it’s even easier to create an audio “laser” because we need not worry about the non-existent polarity. As a matter of fact, a singer shattering a wine glass is quite similar to a laser cooking a piece of food.