The Turtle Beach Santa Cruz is regarded as the best-sounding soundcard in the sub-$200 price range. It easily beats any Creative soundcard (my old card), and is a very worthwhile upgrade if you listen to MP3s off your computer. My card has been used for about 2 months. I no longer need it as I no longer use my MP3s, after getting an Art DI/O and Optimus CD-3400.
It sells for $80+tax at CompUsa--I'm selling it for $45 shipped. Thanks for looking.