nice price ~ bought mine for $50 ages ago. i highly recommend it. it's an underrated low-profile card that has a bit of a cult following. bear in mind, it SHINES when paired with good speakers. so have/get one, otherwise you won't realize the true benefits.
as testimonial, i upgraded from sblive 5.1 and heard a significant improvement in sound clarity in BOTH games and music... especially music. i have old 2.1 altec lansing's and thanks to the santa cruz i finally learned/heard what music "sound stage" was.
for comparison, a friend uses audigy 2 with logi-z640's. on his rig, you get that "presence" in games, as if you're in the game. but it was, for lack of audiophilinguistics, slightly tron-ish with music -- i imagine resulting from the same effects/dac's that give that "presence" in games. clearly, they don't work too well with music. that said, the santa cruz can reproduce similar effects quite nicely, but on a different degree. think of it this way (if you LIKE):
sb live: games-right on! music-right on!
audigy x: games-WOW! music-nice!
santa cruz: games-wow! music-WOW!
m-audio: games-nice! music-O MAMA! or WOW brittney really CAN'T sing!
audigy zs: games-WHOA get down we're being bombed! music-WOW?
it might help to consider.. the santa cruz's selling point during its glory days was... it matched CD audio, that is, it was capable of putting out (accurately) that high quality audio we loved in our CD's. if your CD's aren't "high quality" on your "stereo" that's another story. despite all the super hyper duper (rather dOper) audio out there, CD quality still sounds pretty darn good yes? yes!
so in lieu of the theory of relativity, it's simply a decision isn't it? the highly acclaimed audigy xx's, m-audio's, etc for about $80... OR the santa cruz for 20 of your minimum-wage-earned dollars. before you decide, put yourself in the hot deal[ers] position, reflect, and ask... what would a smart not-overly-cheap bastard do? :roll:
so... ya... hope that helps.