Sound quality depends what you listen to. All SB cards resample to 48KHz so anything another rate (cd's, mp3's, etc) could suffer from noise in the upsampling process. This was most noticable on the Live! cards. Personally, for my money, i'd recommned the M-Audio Revolution 7.1. The down side to that is that it does not have true EAX supports, so if you play lot of games, the Audigy2 is probably a better choise.
EP, glad to see you come back and tidy up...did want to ask a one day favor, I want to enhance my resume , was hoping you could make me administrator for a day, if so, take me right off since I won't be here to do anything, and don't know the slightest about the board, but it would be nice putting "served administrator osnn", if can do, THANKS