My vote is for the SB Audigy.....I've upgraded from a SBlive and definitly hear a difference in quality. I've had an Awe64 (decent card but old isa slot!), SB16 Pci (cheap and sucks), Sb128(cheap and sucks), Tb Montego2 Quad (nice card with A3d2 and game stuff, didn't have the full-out richness of the sblive), Sblive Mp3+ (decent card, nice quality), and now Sb Audigy Mp3( great card, great quality, little bit more expensive then other cards).