Hello Manuel!

  MB> Audio isn't very good, it can only do 48Khz

A curious design decision that.  I don't know a lot about
AC-97, or NetBSD audio, but I have a vague recollection that
/dev/audio defaults to 8KHz mu-law mono.  I don't know
whether any software depends on those defaults. Is the 48KHz
stuck in 16-bit linear stereo?

I suppose theoretically it would be possible to convert 8KHz
samples on the fly to 48KHz, effectively emulating an 8KHz
capable chip.  There would be some processor overhead, but
presumably only when the 8KHz device was being used.  I do
not know whether there's any good reason to do that kind of
emulation though.

Regards,
  - Andy Ball.