USB Audio Card
The USB Audio Card project offers a better solution than going through the hassle of adding a new PCI audio device to a PC. A high-speed USB and a powerful ATmega162L-8PI microcontroller are the keys to an easier upgrade. A USB B-type-to-A-type cable is used to connect the audio card to the PC. Windows pretty much handles the rest of the work. With earphones connected to the card, you can listen to MP3 and WAV files. This cool project made by Havent Chen
Link : USB Audio Card | Abstrak | Entry