FM801 is considered the best mediator card since it was the first supported, but SB128 is probably just as good. Neither of which has hardware midi or accelerates MP3 in any way. What did you want to use it for? If you just want better non-accelerated 16 bit 44khz playback either of them should do just fine.
Ok, cool, thanks for answering. I'll probably grab both cards and just see how it goes, why not? Just AHI playback purposes. I wonder if I can combine it with a MAS Player Evolution in that case, that might be interesting.