Always the nice SB Live sux's bashing... This is what you get with SB, mature drivers, linux support, low processor usage, complete game compatability. Might be a problem with VIA's chipsets, but supposedly fixed. Not everyone has this problem, and if you by retail, you can always return.
Acoustic Edge - nice card, cheap, no linux support, high cpu usage, stability issues in win2k.
GameTheater XP, Santa Cruz(same chip) - supposedly best sound quality, linux support, high cpu usage, minor driver issues.
I've been researching this a long time. I was going to get the Acoustic Edge, until I found out that not only is Phillips not working on it, they haven't released pertanint information for any else to write drivers for them.
I then decided to get the santa cruz, but I figure I'm going to get the Audigy(Live replacement) when in comes out in a few months(hopefully). Besides, I won't have my sound system back until next school year.