I just bought a super cheap one for $9.00 - a no name Chinese one. I am going to test it today and let you know if it works.
It is a C-Media Chipset, and it works nicely on my 80 Mhz '060 playing back MP3 files. I tried to record some audio with it using AHIRecord, but my first attempt did not work. I will try again later and see what is up.
