Dear PC Magazine:

	I was very disappointed with your review on sound boards
in the March 28th, 1995 issue of your magazine.  The Gravis Ultrasound
MAX was not only not reviewed, but it wasn't even considered (as
per the third column, page 168).  Not only does the Ultrasound MAX
meet all your specifications for a multimedia sound board (as listed
in the second column, page 168), but it has several other features
that increase its value for both business, composing,  and
entertainment needs.

	For the business user, it can record *and* play back
digitized sound simultaneously, which makes it suitable for
teleconferencing applications (less than 30% of the boards you
reviewed have that capability).  For the serious musician, you can
create your own music patches and upload them to the card, giving
you an unlimited number of instruments.  And as for the game-player,
The Gravis Ultrasound has been around for three years, which has
resulted in industry acceptance.  Doom, Doom ][, Heretic, Wing
Commander ]I[, Descent, and Under a Killing Moon, to name a few,
all have native support for the Gravis Ultrasound family of cards.

	Possibly the most important feature of the Gravis Ultrasound
is the way it outputs digitized sound:  It's internal DSP always
runs at CD quality (44.1 KHz 16-bit stereo sound), and any sound
that doesn't fit that format is automatically interpolated to fit
that high rate.  The end result is that hiss and "aliasing" (an
artifact of low sampling rates) is nearly eliminated.  90% of other
sound cards, including the popular Sound Blaster series, do not
do this--their output, which might be more faithful to the original
sampling rate, does not sound better to human ears.

	The board is truly an incredible value at a street price
of $170; even your own reviewers have thought so in the past.  John
C. Dvorak wrote "The board (which is MIDI compatible) sounds great.
I recommend the Ultrasound for starters.  The board is outstanding.
It comes with plenty of interesting bundled software, and works
beautifully with Microsoft Windows."

	I hope in the future that you will include the Gravis
Ultrasound MAX in your reviews.