Problem With Sound Card

Help, I have upgraded my system with a new motherboad & CPU (ABIT BX133-RAID/ Plll 800). Using my current OS (Windows ME)the system would lock up on start up, Blue Screen of Death with an error message from file (EMU10K1.VXD). If I removed my sound card (Sound Blaster Live)there was no problem at start up. I used a spare hard drive and installed Windows98 and received the same problem when I reached the sound card. All hardware works fine with old MB & CPU. Thank You For Your Help! Jim S.