http://hobbes.nmsu.edu/cgi-bin/h-search?key=823x
This is an AC97 sound driver for VIA Technologies KT266A / KT333 / KT400 (8233 / 8233C / 8233A / 8235 south bridge) with IOCTL90 support. There is also an optional package that has ALC-201A patches, diagnostics utility, startup sound driver and source code.
Source: OS/2 Warp News and Rumors