i'm using turtle beach santa cruz, and i've compared it to audigy 1 and 2. imo santa cruz blasts audigy 1 in every aspect, bass, mid, treble, clarity, sound field, accurate sounding. in compared with audigy 2, it should come up wih audigy 2, but when i tried dvd audio, audigy 2 shown it's 24 bit/192 khz decoding capability.