A followup Peter from Wikipedia:

Microsoft GS Wavetable SW Synth. The Microsoft GS Wavetable SW Synth included in versions of Direct X as an integral part of DirectMusic is a version of the Roland Virtual Sound Canvas with GS sound set licensed by Microsoft from Roland Corporation in 1996.[1] The wavetable file about 3 MiB in size is named "GM.DLS" which tells us that the wavetable is in DLS format.


http://www.hardwaresecrets.com/article/28

Note the opening sentence Today all motherboards have an embedded soundcard...


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