Hello, It has turned out that the output of 44100 Hz files on my Intel 865 AC97 is only distorted on SPDIF. The analog output is all right! Looks like it's not rate conversion at all, but SPDIF status. I saw something like that in ALSA 1.0.7rc1 changelogs (but can't find these changelogs again; I wonder why even ALSA tarballs don't include changelogs). I am now trying to compile the 2.6.8.1 kernel with alsa 1.0.7 rc1. It may be strange idea, but I'm somewhat reluctant to to go to an -rc kernel as yet. I'll report whether the problem is gone. Yours, Mikhail Ramendik