I provide full AC97 development environment and have experience in migrating to AC2010. I have designed, developed and maintained over years a big AC97 application for a global player comany in energy and transportation business. The application is migrated now to AC2010 by me.
In parallel I do VB.NET Software development having a SQL-Server Backend database. Migrating AC97 to VB.NET with a SQL-Backend database might be a good migration Scenario as well.