@Evshrug, just wondering what's the lowest price you've seen the creative reacon 3d?
btw: there is a new product out from creative: the sound blaster omni. only does 5.1 though. currently cheaper than recon3d.
http://us.creative.com/p/sound-blaster/sound-blaster-omni-surround-5-1
info about the recon & new z sound cards.
http://en.wikipedia.org/wiki/Creative_SoundBlaster#Sound_Blaster_Z-Series
Yeah I like the Omni too, but you can't decode DDL 5.1 surround from consoles like you can with the Recon3D USB. If you just need a surround processor (and mic) for a PC (Mac or windows), the Omni is a great choice. Both are decent DACs too, but you could plug a different DAC into the Omni's SPDF jack if you want, though since both are USB you could just as easily swap USB DACs. I bought my first Recon3D USB for $70, gave it to someone as part of a bundle sale, and bought another one this year for the same $70. You can use PCpartsPicker.com to get an alert when something like this goes on sale.
Nice thing about the M-100, it works well plugged straight into the Recon3D USB.