No, the SoundBlaster Live! has no MP3 acceleration! The 0% CPU utilization you see is due to the highly optimized nature of Winamp. On 3DNow! and SSE -enabled CPUs there is hardly any CPU utilization because all of the complex floating-point calculations done for decoding are accelerated by 3DNow!/SSE. Windows Media Player 7, on the other hand, is one of the most highly un-optimized players in existence so 15% CPU use is normal.
AMD technology + Intel technology = Intel/AMD Pentathlon IV; the <b>ULTIMATE</b> PC processor