It's a close toss up, but the in game audio bliss of A3D 2.0 swung the voting away from the SBLive! and towards the MX300 definitively. Creative has pledged to replicate the results of A3D 2.0 via the Live!'s drivers, but so far no such drivers have appeared. Aureal has told Sharky Extreme that to emulate A3D 2.0 would have tremendous CPU overhead even for a part as powerful as the SBLive! is.

Time will tell, and we'll keep you posted on the events as they occur.

For $99 the MX300 is a great audio bargain, and a must have in the minds of the Sharky Extreme staff.