It uses the Roland GS sound set under license by Microsoft. While it isn't a standard SoundFont, you can use editors like Viena or Awave Studio to open it and convert it to a .sf2 file if you want to use it in other digital audio workstations (DAWs). How to "Prepare" or Use Custom Soundfonts
However, there is a hidden gem: (Preview stage as of 2024). Microsoft is finally rewriting the MIDI stack to be low-latency and professional. This could, theoretically, remove the need for gm.dls entirely in the future, replacing it with a modern, multi-gigabyte virtual instrument. For now, though, the ghost remains. windows default soundfont
The sounds are derived from the Roland Sound Canvas series (specifically the SC-55), a legendary hardware module in the 1990s video game industry. 2. Technical Specifications It uses the Roland GS sound set under license by Microsoft