Precisely. M-audio cards do not resample. The M-Audio revolution is an excellent buy. You can use Kernel streaming in a Creative card using Foobar2000 so that you can compare the sound quality differences.Watch out, they are different. Some cards do resample before they send data out the spdif ports. Creative cards, nvidia soundstorm does, some others too. The ones that don't sound a lot better.
Having said that if you are passing-thru Dolby Digital or DTS streams to a receiver then there is no resample by any audio card.
Cheers,



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