Do you know what audio chipset it is?
If you don't run lspci from OSX86Tools and post the line for the Audio Controller here so we can help ID it
DFI LanParty UT X58-T3eH8
Core i7 920
6GB OCZ DDR3
1 TB WD Caviar
Galaxy GeForce GTX 295- Running 3 Monitors 1xDell 2407WFP, 1x Dell 2408WFP and 1x Viewsonic VX2433wm
OS X 10.6.4
Win7 x64 Ultimate