sunny _
as i told you last time, i still believe m-audio is one of the best choices in this half-professional area of 100-500 USD.
i used to have a audigy sound card, very good for listening, gaming, etc, but not for recording serious audio material.
depending on your needs (more ins/outs, pci card) from my experience, if audiophile no longer available, this would be a great card to buy:
http://www.zzounds.com/item--MDOD1010LT good luck!