Sound cards are really user preference, I think.
While one person thinks on-board sound is all you need and sounds great, the next will think that only a $399 card will do and on-board sound is horrid. I guess the thing to ask, is what are you expecting and what are you going to be playing through your speakers? And on that note, the speakers are a big part of it all. A $399 card with a $59 set of speakers is a complete waste.