The RightMark Audio Analyzer suite is designed for testing quality of analog and digital paths of any audio devices, be it a sound card, an MP3 player, a consumer CD/DVD player or an acoustic set. The results are obtained by playing and recording test signals passed through the tested audio path by means of frequency analysis algorithms. The latest version of RightMark Audio Analyzer can be found here.
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The GIGABYTE GA-X58-USB3 audio performance according to Rightmark Audio Analyzer gives a good overall performance. Perhaps not as high as some of the boards that we have seen, though not being an audiophile it sounds great to me.