CDs work at 44.1 KHz and DVDs work at 48KHz. Because Intel created the AC'97 audio specification in 1997 (I think) when DVDs were just catching on, they decided that to make all new soundcards DVD compatible they'd require them to support audio up to 48KHz. Since 44.1 and 48KHz are so close but different, it is hard to support both of them naitively in hardware and still make a cheap product, so almost all soundcard makers switch to resampling everything up to 48KHz to stay cheap, however most (including all of Creative's products since the SB Live) used poor algorithms and resampling 44.1 KHz to 48 KHz isn't easy, which results in distrotion (most evident when playing back pure sine waves). Creative's desktop cards not only resample to 48 KHz to be AC'97 compliant, but also because they have a DSP on their soundcards that doesn hardware audio processing, however the DSPs only support multiples of 48KHz and can't be bypassed (at least with Creative's drivers).