In sort:
- If you have Vista, get an Asus Xonar card
- If you have XP, get an Auzentech X-Fi card
- Creative Labs cards are sort of pariahs due to Creative's treatment of its customers (intentionally disabled features in Vista on older cards to encourage upgrading, prosecuted a 3rd party driver maker when he made vastly superior drivers). CL cards have pretty good DACs but really shitty amps, there are mods out there to make them better, but Auzentech & Asus do a better job.
Arkangyl suggested different soundcards depending on your OS, so I am wondering if a different sound card would be optimal if you are using Windows 7 (which hasn't officially been released yet, only the RC). If anyone knows the answer that would be helpful