I ran a $16 yamaha chipped sound card when I first put the current toy
together and the only reason I went over to an SB was because I added a
CD burner and a voice modem and I needed a card that could handle 3
devices.  The Yamaha worked fine and while not having all the bells and
whistles of the current SB, the audio quality was excellent.  If there
are not going to be multiple audio devices, there shouldn't be any
problems.  While all the newer games worked fine, I did have occasional
problem on some very old (386) games with them not finding the card.

Art

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