Via M-Audio's Sonica Theatre (USB) and Revolution (PCI). 24bit/96Khz. I think this is great. I really like M-aduio's products. I have the 10/10 and it's great. http://www.m-audio.com/products/consumer/index.php Now who makes 7.1 speaker system that I can use with this? MK Audio - no, but they might if we ask. They have awesome speakers. Same as what lucas films uses to mix star wars.