Oh i didn't know you wanted a sound card just for sound. The reason i recommended the E-MU is because those are for sound creation and they come with decent software, u had mentioned something about recording needs.
Now to elaborate on the X-fi i own a fatlity X-Fi pro, and i recommend it if you have the speakers for it. When you hook up you're headphones to that card its like having sex with you're ears. And don't get me started with the speakers it's just wow. But if you want to go low end just remember that X-Fi uses better processors than the audigy series so you will get a better sound. I used to have an Audigy two Value and it never came close. Thats not to say that they don't sound good they sound extremely better than on board sound. There is one complaint though the creative software is a b****.
If you want something thats going to pwn you're on board sound this will do though.
Newegg.com - Creative Sound Blaster SB0570 Audigy SE 7.1 Channels 24-bit 96KHz PCI Interface Sound Card - Retail