Good Soundcard for Games and Music resonable price

since you mention games, i'd say the Creative Audigy 2 Value (MSRP $70, cheaper online/during sales). you might even be able to find the Audigy 2 ZS for a very good price online. the only real differences between the two are: THX, DTS, and additional software. and i say Creative because, well...they've monopolized the gaming market with the newest forms of EAX.
 
Audigy 2 value.
You would only use dts, ddex, etc for movies. If you dont watch many movies on ur comp then why pay for those extra features.

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