I'm in total agreement - AC97 is suck.
I've had 2 mainboards with it now, one Via one SiS.
The first was an Aopen AX37-pro (Via Apollo pro 266) board - which don't usually have any quality issues thanks to half-decent R&D, but it was damn shonky as far as the sound went.
Using scroll bars in any program causes interference, the first 3 seconds of any track (CD, MP3, WAV, MID, whatever) is skipped, and the sound quality was comparable to a 60kbit MP3 - even when playing CDs with digital playback.
The second board is my current system - MSI 645 ultra (no prizes for guessing the chipset) - which, although I had little of my own experience with MSI, came fairly highly recommended. The board itself, like the Aopen, is great, but the sound is even worse than on the Via chipset (is that even possible :/)
I can actually distinguish each one of my drives when they're reading, thru the speakers.
The most audiable of all being the cdrom - so every CD track has a nice little into that sounds like a HDD spinning up - but more electronic than mechanical.
Naturally it's also got a lovely crisp high-pitched whine in the background for the whole song.
CD audio seems ok except for the interference, but MP3s - again - sound like they're recorded from Vinyl.
I had a mate's SBlive (1.0 original woulda liked to keep it) to test on both mainboards - and it worked 100%.
AC97 = sh!t
