There are several ways to do this.
You could buy an
HDMI distribution box.
For the price of a low to mid-range graphics card you could output 8 HDMI zones from your one video card's input.
Advantages:
Outside the PC, so no extra internal heat
Cheap compared to multiple video/audio cards
Independent of software so you can use with anything , not just MC
Will transfer video too.
Requires an HDMI receiver in each zone.
Disadvantages:
All zones will see and hear same material
Can't use MC to independently configure zones
Have to run a multitude of HDMI cables everywhere.
You can do a similar thing by an impedance-matching using a speaker distribution box out of your receiver too:
Advantages:
Can send audio to four additional zones from one output on your receiver.
Therefore with three of these, you can have five 5.0 zones (I think). Box one: Front L+R, Box two: Surround L+R, Box three: Centre channel
Signal is already amplified, so no need for receivers in each zone; just run speaker wire from the distribution boxes to each pair of speakers.
Disadvantges:
All zones hear same audio
Can't run all speakers in all rooms at full blast (depending on the amplifier you have).
Can't use MC to control different zones.
Cheapest boxes have no remote control
Have to run speaker wire from box to all speakers in each zone.
You could also take your motherboard's audio outputs, or that from any audio card, including optical and analog stereo outputs and run these to separate amps and receivers in other rooms. In the case of the optical or digital coaxial, you should be able to get 5.1 sound out to different zones. For the analog signals, the best you could do is in-receiver upmixing like Dolby ProLogic II variants, or DTS: Neo ones.
Advantages:
Can use MC to configure zones and control what's played where.
Can play different audio in different zones.
Disadvantages:
Not "true" 5.1 in some zones, rather it's faked by processing.
Have to run a multitude of various cables everywhere.
Must have a processing receiver (digital optical/co-axial) or amp (analog outputs) in each zone
If you have an wired or wireless ethernet network, you could buy DLNA rendering devices, or mini PCs running MC in each zone.
Advantages:
No need to run new wiring.
Ultimate control with MC - can play same (link zones) or different material.
Can play 5.1 surround in each zone.
Can use video as well as audio, within the limitations of the rendering device (is it audio only, like ID?) and your network (1080p playback through a wireless connection may be choppy).
Disadvantages:
Need an amplifier or receiver in each zone.
Could get expensive if using MC running PCs in each zone.
If using a mulitude of different DLNA rendering devices, it may get complicated to configure your server etc.