SPU2-X
Not much to say here yet...

It´s new!
It´s got real reverb!
Your Pcsx2 will sound like it´s singing in the shower!

... and it´s now available for download! (attachments at the bottom of this page)

SPU2-X´s Woefully Incomplete User Guide!
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* Use XAudio2 if you can. It´s fast, efficient, and reasonably reliable on both Vista and XP.

* DirectSound will tend to suck on Vista. You might be better with WaveOut, actually, if XA2 won´t work.

* Modify Timestretch Advanced options at your own risk. If you wonder what they do, visit http://www.surina.net/soundtouch/README.html

* If your PC is really slow (Pentium 4-ish or Core Duo without the "2") then you´ll probably want to disable Effcts Processing. It´s kind of cpu intensive, although still pretty insignificant on Duos and Quads.

* Audio Expansion only works with XAudio2 drivers. WaveOut can´t expand, period, and DSound does it at the driver level (some soundcard drivers will auto-expand, some won´t). DSound can also do expansion as a 3D positioning system, which is way over-complicated and not worth the effort.

KNOWN BUGS
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* Some DMA and ADMA transfers are timed very poorly. These are commonly used for voices and FMVs, and sometimes they studder or skip. If you have speedhacks on, try turning them off. If you don´t have speedhacks on then you´re out of luck. Fixing this is on my extensive TODO list.