I think in the next release of ePSXe you'll find that the internal (built in) SPU is excellent. It has been much improved and can hold it's own w/any of them. Pete's direct sound (the latest version) also is excellent. You might want to give that one a try .
Don't take your breath while waiting for a next ePSXe release. Their just to slow at work... And I'm rally sad to say that you know. But jeez, there so much great that can't be played yet. Cheers up guys and ask for it, maybe we'll have a great Christman gift from them!
Okay okay, enough is enough. This has gotten away from the topic so I'm closing it. Cygoku, they are not slow. They have lives too you know and this is a hobby for them, not a full time job. So please do not ask or bug them, just be patient. Thanks.