The M-Audio company pitch:
"Revolution 7.1 is the ultimate audio upgrade for your PCI-based computer. Play DVDs and all your music in surround sound, make games more realistic, and record or mix your own music.
Up to 7.1 surround sound output at high-definition 24-bit/192kHz fidelity insures that you?ll experience it all the way it was meant to sound?including streaming surround content from the Internet with Windows Media 9.
You?ll also enjoy robust gaming experiences with popular 3D audio technologies such as Sensaura, EAX, DirectSound, and A3D. Revolution 7.1 packs all this advanced technology into a small PCI card that?s a breeze to install and use."
Link to ZZF
These aren't the newest thing but they have good reviews and that's a pretty good price.
"Revolution 7.1 is the ultimate audio upgrade for your PCI-based computer. Play DVDs and all your music in surround sound, make games more realistic, and record or mix your own music.
Up to 7.1 surround sound output at high-definition 24-bit/192kHz fidelity insures that you?ll experience it all the way it was meant to sound?including streaming surround content from the Internet with Windows Media 9.
You?ll also enjoy robust gaming experiences with popular 3D audio technologies such as Sensaura, EAX, DirectSound, and A3D. Revolution 7.1 packs all this advanced technology into a small PCI card that?s a breeze to install and use."
Link to ZZF
These aren't the newest thing but they have good reviews and that's a pretty good price.