The Audigy is actually not much more than a Live! with the Philips 24bit/96KHz DAC and EAX2 additions. Though it claims 2496 support, that's actually not the case. However, if you're into gaming with EAX, that's the card to get. If not, the Hercules GTXP will be better. It uses the same Crystal DSP as the Turtle Beach Santa Cruz, so sound quality is similar, but not identical. From what I've read, the SC sounds a bit better due to implementation differences, but you'll probably be hard pressed to spot the difference. The Philips AE is another contender.