You didn't say if you need it for recording or just to have sound on your computer Boo.

If you want a good one for recording I would recommend the M-Audio Delta 44 PCI Card/w Breakout Box. It can be had for $229 possibly cheaper depending on where you buy.

If you just want a sound card so you can listen to .mp3's, etc. then the Creative Sound Blaster Live! can be had for under $50.

Best regards,
Mike