Difference between using AC97 and IS2 codecs

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nvd

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I have heard that IS2 decoder in a PC sound card sounds better than AC97 codec.
I thought that there is a simple DAC in a sound card. What are these codecs?
I have CT4780 SbLive sound card. Its rear channels use IS2 codec rather than AC97.
Will it make difference if I use rear instead of front channels. Please help...

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