>>Actually, that is not exactly correct. While you can "clock" (select the sampling rate) for the SB Live and Audigy to whatever you want, they still resample to 48 kHz to process and then resample it again to output sampling rate (if it's different than 48 kHz).

Interesting. The first information I saw on the SB series was very specific about this... of course I can't find it now and all the links I *do* find seem to agree with you.

Oh well...

M60ti, VP180, QS8, M2ti, EP500, PC-Plus 20-39
M5HP, M40ti, Sierra-1
LFR1100 active, ADA1500-4 and -8