I've seen hundreds of reviews and indeed personal views on motherboard with audio grade components to furnish an excellent audio output in 7.1 and upto 10 channels.
What I would like to know is if there is a top flight 'audio' motherboard that concentrates on its s/pdif and or PCM output alone.
I have a fully digital meridian HiFi system so I do not need an analogue section of outputs.
Sure, I would like 'audio grade' components in the digital audio sections, and audio grade ground planes etc. 192kHz and 24bit would be pretty important too.
Full HDMI would also be a must.
The audio rating on the Hi-Fi series of mobo's dubbed by Biostar are limited tot eh analog outputs off of the mobo. You'd need to go for a GA series of mobo's that have support for Dolby technology. Asus also have a few mobo's that have full Dolby support.
A word of caution however is, if you're going for a mobo that has THX support, be warned its only software upmixing/amplification/altering. Nothing on the hardware level.
Thus my agreement of alvine+chesters idea of going with a good mobo(which has all the features[bells+whistles] you'll need) and an audiograde soundcard.