If you want 5.1 and no higher, go with the Creative SB Live 5.1 card. If you really want a beast (and plan to use 6.1 or higher with it), get the SB Audigy 2 ZS Gamer edition.
M-audio firewire 410 (if you have the money) (400$)
Revolution 7.1 (better than creative counterparts) (100$)
usb Audiophile (120-140$)
or
M-audio audiophile 192 or 2496 (140-200$)
all these cards are going to have higher sound quality and performance than the creative cards.
How wud u fellas compare the "quality" of audio between the SB Live 24-bit and the Audigy 2? I have a 2.1 speaker setup - which I plan to keep. But, I might get a very good headphone when I have some $$.
EDIT: In a 5.1 headset, is the difference between the 2 soundcards noticeable?.
^^^^^
A 25$ card is a joke, I think I heard a chaintech once.
M-Audio cards are great for the money, but they are not the easiest cards. They sound alot better than creative for sure as well, but creative is idiot proof.
Turtle Beach is another great company to look at, gaming \ home theatre cards with a great sound quality for a really cheap price.