http://foobar2000.hydrogenaudio.org/ This is one of the best sounding software players I have ever heard (at least with this Audigy 2). It has a full 32-bit floating point audio processing pipeline and can SSRC resample on the fly as well as apply other EQ and DSP effects. 44.1kHz's wav's/mp3's have never sounded so good - upsampled to 96kHz and dithered appropriately. CPU utilisation is re-assuringly high! Give it a try. In preferences set the resampler active under "DSP Manager" and then toggle between 48k and 96k - the difference is huge upon first impression. Whether it is because there is some kind of HF emphasis being added I don't know until I do more listening, but the benefits of upsampling have been well documented and validated both theoretically and practically. I guess this app can also be used to resample 44.1-to-48k on SBLive! 5.1's which were notorious for doing a ****-poor job of it. MuFu. P.S. Not sure this works on M-Audio cards - you guys might be better off sticking with ASIO playback for now.