Motherboard connectors pinouts
The front panel audio connector is designed to support stereo audio output (headphone or amplified speakers) and a microphone input.

 

Pin
Number
Pin
Name
Description
1   MIC   Front panel microphone input signal (biased when supporting stereo microphone) 
2   AUD_GND    Ground used by analog audio circuits 
3   MIC_BIAS    Microphone power / additional MIC input for stereo microphone support
4   AUD_GND   Ground used by analog audio circuits 
5   FP_OUT_R   Right channel audio signal to front panel (headphone drive capable)
6   FP_RETURN_R   Right channel audio signal return from front panel (when headphones unplugged) 
7   AUD_5V   Filtered +5 V used by analog audio circuits 
8   KEY   No pin
9   FP_OUT_L   Left channel audio signal to front panel (headphone drive capable)
10   FP_RETURN_L   Left channel audio signal return from front panel (when headphones unplugged) 

The rear panel audio output jacks are disabled when headphones are plugged in. This feature is implemented through the front panel audio header shown in Figure 3 and Table 6. If the front panel interface board is not connected to the front panel audio header, jumpers should be installed across header pin pairs 1-2, 3-4, 5-6, and 9-10. If these jumpers are not installed, the rear panel line out connector will be inoperative and microphone input pins 1 and 3 will be left floating, which could lead to elevated back panel microphone noise and cross talk. 

10 pin IDC male connector layout
10 pin IDC male connector
at the motherboard (pin 8 is KEYED)
According to 2 reports in our database (2 positive and 0 negative) this pinout should be correct.

Is this pinout
AC'97 front panel audio header visual pinout:
AC'97 front panel audio header  diagram
click to enlarge
Source(s) of this and additional information: http://www.formfactors.org/developer/specs/A2928604-005.pdf
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