OK, if you want front and rear outputs from your sound card, you will need to splurge a little bit and get a card with 4 spearker output, IIRC. A SB live may have this capability, not sure though.
As for the mother board, check out the Jet board, it supposedly has good onboard audio:
http://www.j-mark.com/Product/mb/j530bf.html
It says it has 3D audio support, don't know exactly if this will support front/rear like you want. If it doesn't you may want to get a normal baby atx mobo and then just do this:
Line Out->1/4" to RCA converter->RCA "Y" cables to get the 4 RCA outputs you will want, all though it won't be true 3D sound.
As for a processor, the minimum the board will support should work, most boards these days will support 300 and up, so 300 is fine.
DMA66 is not necesary but most HDs these days have it, but 33 will definitly work. 64mb RAM is plenty also. Good luck,
-wc
PS- for good LCD screens I recommend these sites:
http://www.alpine1.com - very expensive but *really* nice, no touch screens, but you won't care when you see them.
http://www.flat-panel.com - good stuff.
http://www.partsexpress.com - more "OEM" looking products, good prices.
[This message has been edited by ezcomp (edited 05-06-2000).]
[This message has been edited by ezcomp (edited 05-06-2000).]