Well, I have a Prelude Soundcard, and the load would be quite severe if you're using a 68060, not so bad if you have PowerPC, if you have anything less than an 060, the Delfina would be great, as it can play MP3s in hardware, with very little CPU load, but bear in mind if you have a zorro equipped amiga, you'll need a zorro card with a clockport on it, as only the clockport version of the Delfina is available new nowadays
Hope this answers your question
Robert