theSpartan:
The Live series can play 32 simultaneous wave audio voices.
The Live series has 64 MIDI voices, for 32 MIDI channels.
When you're thinking of more voices, you're thinking of the SBPCI series(which are pretty much Ensoniq cards with different drivers). The voices are not wave audio. Again, they're MIDI voices, and not even hardware MIDI, they're software MIDI and come in varieties such as SBPCI64,SBPCI128,SBPC512 (I don't think I ever saw a SBPCI256)
FYI, the SB Live series also features (in addition to the 64 hardware MIDI voices) the same software midi that the the SBPCI series features, up to 1024 MIDI voices actually (with the latest drivers. The older drivers feature less number of possible MIDI voices so sometimes you saw boxes labeled SB Live 256, or 512, or whatever)
I hate it when I see companies, be it the manufacturer of the sound card, or a retail store, advertising X number of voices (people see a bigger number and must think it's better, even though the only # of voices that should interest them are wave audio voices for whatever reason...), when it doesn't mean anything to most people who don't do a thing with MIDI and hardly even play MIDIs except unintentionally when it's the bgm for some web page...