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I will go for Bluegears b-Enspirer. I don't like X fi because X fi doesn't give me any crisp sound when playing BF2 but now I am perfectly satisfied with b-Enspirer.
I don't know much about technical or engineering stuffs but I can just say that Dolby Headphone is a very good additional feature when my wife is sleeping. I am using only 40 bucks headphone but I can tell the difference.
So far I am using b-Enspirer and no complaint about it. 117 dB and 24bit/192KHz working fine for my HTPC. The best thing is Dolby Headphone. This option enhances the sound quality a lot. I am very happy with this card.
I tried DTS Audio CD via b-Enspirer and I am sure that this is a great sound card for HTPC as well. I can tell the differences from others. I am happy about it.
I don't even know how they make the sound card. I am using the Bluegears b-Enspirer and no complaint about it when playing BF2 and sounds amazing. no more upgrade necessary yet.
Virtual-Hideout reviewed the Bluegears b-Enspirer. Not bad.
"If you are considering a new sound card solution and have the opportunity to sample this sound card, you won't be disappointed. The Enspirer could perhaps be the perfect 7.1 channel upgrade, especially if you want to save money."
You don't remember? Auzentech sound card designs are whole crap like they don't explain why the mic volume is too low. It is wrong design and now it is selling at 59.99. I am wondering how fast x meridian's price is dropping.
But the Bluegears b-Enspirer supports upto 24-bit/192KHz and 120dB and dolby headphone and dolby pro-logix IIx and so on which the others don't have. With 109.99, I think it is a good deal.
I got b-Enspirer from ZZF. 109.99 for 8788 is amazingly low price in terms of the sound quality. I am using Dolby Headphone for counter strike, World of Warcraft and Oblivion. It is awesome.
The price of b-Enspirer is very reasonable with 8788 chipset. See Zipzoomfly or FrozenCPU. There are several pictures and looks fine. I don't think Auzen will sell this at this price. I go ahead and buy one and get you my opinion later.
Finally I think C Media 8788 sound card is coming from Bluegears.
http://www.bluegears.com/b-Enspirer.html
The spec sounds great. 24bit/192KHz and Dolby and DTS...
I am wondering how much it would be...and how it can be better than x-fi.