If you have a stand alone sound card with it own onboard sound processor it can, unlike onboard or lower end sound cards. But the amount of CPU time its saving is small so unless you have a really small processor you would never notice it.
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NZXT Apollo
Athlon 64 X2 5600+
Gigabyte GA MA770 DS3
G Skill DDR2 800 2gb
PNY 8800GT
Spinpoint F1 500gb.
Too bad stupidity isn't painful.
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