Hardware Secrets posted a reference table showing the main specs of the most popular audio codecs you can find on motherboards.
Audio Codec Comparison Table
Audio codec is a small chip measuring sq. in. (7 mm2) located on the motherboard in charge of the analog audio functions. Knowing the specs of a codec will allow you to compare the audio quality of different motherboards, allowing you to choose the right product for you.
Audio Codec Comparison Table