You Will Need:

D-Fend-Reloaded 1.4.4 latest version

You GOG games Directories(folders) where The *.exe are game.exe and Setup.exe or SetMain.exe

to make a Directory(folder) called ULTRASND in C:\Users\%username%\D-Fend Reloaded\VirtualHD

then in this folder make an additional folder called ULTRASND

C:\Users\%username%\D-Fend Reloaded\VirtualHD\ULTRASND

the you need this file

utopia.zip

unzip it with 7-zip

inside there is a file called utopia.iso extract that file to desktop

mount it if you have windows 10 OR unzip it with 7-zip if you have any other windows

inside it you will need to look for a folder called GF1-pats %cd-drive-letter%:\Software\Gus-PnP\

in here you will find a folder called GF1-pats copy this entire folder over to your C:\Users\%username%\D-Fend Reloaded\VirtualHD\ULTRASND and Rename that folder to MIDI

Then in d-fend reloaded make profiles pointing to your GOG game folders with your Game.exe and Setup.exe/SetMain.exe and make sure you enable GUS in the sound tab (it's not enabled by default) then in sound setup inside the setmain/setup program select "Gravis ultrasound" or any of it's variants, Enjoy!
Bumping this up there for people to use.

orginal here https://www.gog.com/forum/general/use_dfend_reloaded_to_emulate_gravis_ultrasound_properly