Two ways to think about this
PC -> Sterero-> Speakers.
PC -< Speakers (No Stero).
The Optical port on the on-board sound card could be an input (not an output).
Something you could do is get a headphone to (Sterao) RCA jacks and plug it in to the inputs of the receiver.
Sound card speaker output -> Stero RCA input on reciver.
Best Buy, Radio Shack (a bit pricey), etc. should have cables.
Realtek AC97 comes in more then one varity based on the mother board as to options.
It would sound better (from your pc) if your onboard audio support 5.1 or better and you hook the speakers to the sound card directly. If that was the case, and the speakers are bare wire, you would have to splice/sauder the wires to headphone jacks then plug them in to your sound card port(s).
The best is to have a sound card with an optical port out you could plug strait in to the reciver, that way you keep the Dolby/DTS.
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