What is the best Sound Card?

[wolfen97]

I'm getting The Razor Tiamat(7.1), and i was wondering what would be the best sound card for it. Limit $100.

 

[sosofm]

ASUS Xonar DX 7.1 Channels 24-bit 192KHz http://www.newegg.com/Product/Product.aspx?Item=N82E16829132006