Found this rare sound driver for IBM Ultimedia PS/2 M77 (model 9577). Can't even find this on IBM's own website.
Works with Win95! Unzip files into floppy disk, then from Windows, goto Control Panel -> Add New Hardware -> Pick your own hardware -> Sound Driver -> Have Own Disk -> Browse your floppy disk and pick "IBM sound card" and follow instructions, then reboot. Then you will hear sound from Windows.
Works great ... older drivers for this M-Audio Capture Adaptor audio card works with Win3.1 and hard to hack to work for Win95, so use this if you got Win95. Good luck.