This article was kinda interesting; thanks to tomshardware.com
A few notables:
1.) "X-Fi uses what is called an Active Modal Architecture (AMA), allowing the user to choose among three application modes: games, leisure and creation. Its calculating power (X-Fi has a power of 10,340 MIPS, which is more powerful than a 3.6 GHz P4 processor, which has 10,224 MIPS) is then optimized for the chosen type of use. " -tomshardware.com
2.) "For gamers, the processing power (24 times that of the Audigy processor) will clearly transform the situation by offering speed, but also the capacity to manage a multitude of audio sources simultaneously in 3D with optimization for the speaker system. Creative's new EAX 5.0 should transform the sonic world for gamers - making it possible, for example, in multi-player situations, for a player to speak into the microphone and have his or her voice reproduced in conformity with the virtual acoustical environment where the player is."