One geek from Czech is developing SAM Coupe clone.
It will be able run all SAM Coupe software and ZX48k and ZX128k too.
Soundsystem>
SAA (6channels PSG)
AY (3channels PSG)
DAC (4channels DAC)
More about development in Czech:
http://www.oldcomp.cz/viewtopic.php?f=65&t=573