You are looking for both? Specs wise, they both are exactly the same, they both the have the same capabilities, including the vaunted water sound in Ultima Underworld. Why would you want both? With a good MPU-IPC-T card and a CM32-L you would be just fine. Now if you are looking for Sound Canvas capabilities, you need to look for the Roland SCC-1 as an internal card to connect through it's midi ports to the CM32-L. That would cover all of your bases on audio in classic PC games, as most General Midi pieces were composed on a Sound Canvas.