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RightMark Audio results for all three of these motherboards are somwhat botched. First of all, the Foxconn and Gigabyte products would not successfully complete the 2D audio test. I will look into the reasons for this in the future -- possibly a newer version of RightMark Audio will alleviate the issue. Second, the ASUS M2N32-SLI refused to provide a hardware-accelerated audio interface, which explains its slightly higher CPU utilization in the 3D test, and its inability to run the 3D + EAX test. Our other two motherboards use a Realtek HD audio codec, while the M2N32-SLI makes use of a SoundMAX codec.