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"This machine just called me an asshole!" - Maximum Overdrive
The ALS300 Modio is a PCI host-signal-processing combination modem and sound card. The chip is manufactured by Realtek (Avance Logic) and the software DSP was implemented by SmartLink. This chip is re-branded under a few different names typically, such as ComboTech, or COMBO-2000. (I'm fairly certain that the COMBO-2000 cards are made by Atech.) Typically it is found in very low priced modem/sound card combos.
Performance of this card sucks. It is bearable, but compare it to IBM MWave, or Conexant Riptide. One advantage that the Modio has over the aforementioned cards, at least, is that the software is much simpler and has a much lesser chance of hosing your system, or getting into an unusable state.
You may notice the sound crackling or having connection problems with the modem, even on a fresh OS install and latest driver and system BIOS. Check your mainboard's core logic chipset; if it's a VIA MVP3, you need to install (in addition to the VIA 4-in-1) the VIA PCI Latency patch; or, if your system BIOS has a PCI Latency option, set it to zero. Read why on the VIA-related page.
This is the latest driver for the card (version 2.75). Smartlink no longer provides this driver, and Realtek is terrible at keeping up-to-date on Smartlink's code. (Smartlink used to have this available at their site, www.smlink.com.)