Tested with Chaintech AV-710; did fine both resampling to 24/96, as well as stock 16/44.1. My SB Live!, OTOH, even with Kx Drivers and Rear Out, sucked. With no resampling, the 20KHz wave was very warbly. Resampling to 48KHz (avoiding in-card resampling) it was better, but still a tad off. Not quite as crisp. Plus, there's the wonderful constant 'clickclickclick' sound through that card. I still have no idea what it's from, but I'm glad I don't have to deal with it anymore

Oh, and yes, don't listen too much. 20KHz is really freaking annoying. And probably not good for you.
(-:Stephonovich:-)