Instead of sharing an opinion, I'll just post some direct quotes from the Soundblaster website and let you decide for yourself.
http://www.soundblaster.com/products...audiocreation/
X-Fi's XtremeFidelity Engine provides a SRC so precise that even the highest quality DACs (rated at 118dB SNR) generate more noise! Delivering 100% transparent conversion at 135dB quality both up or down in resolution frees you from the constraints of having to be concerned about recording resolution versus final resolution!
However X-Fi also delivers the flexibility to perform digital-matched recordings in all resolutions from 44.1kHz to 96kHz natively!
http://www.soundblaster.com/products...d-Benefits.asp
Sound Blaster X-Fi™ Elite Pro
Additional features for this product include:
* Easy connections to MI equipment, headphones and other audio devices with an External I/O Console
*
Creative Professional DACs for even clearer playback quality
http://www.soundblaster.com/products...logy/xfiaudio/
With X-Fi Technology you decide how you want to use its immense processing power! When you want the most Xtreme gaming audio switch to 'Gaming Mode', when you want the most Xtreme music & movie audio entertainment switch to 'Entertainment Mode' and
when you want the most Xtreme audio creation experience switch to 'Audio Creation Mode'.
http://www.soundblaster.com/products...nfo/eax5_3.asp
In previous versions of EAX®, developers could specify where, in a 360 degree space a particular sound should come from. The sound card would then map the sound to the correct position within the current speaker array. However, there was no way to specify a specific speaker, or combination of speakers that a sound should come from other than by using 3D positional coordinates.
With EAX® PurePath™, developers now have total control over exactly which speaker (or speakers) the sound should be played through.
This is particularly useful, for instance, for controlling bass reproduction through the subwoofer for Low Frequency Enhancement.