Computer based Audio Receiver

Does anyone know if there are any audio receivers that can decode audio and are either internal or external but are hooked up to a computer and also function as a computers sound card for video games and movies and music?

Thanks

P.S. If anyone needs clarification on anything plz ask.
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More about computer based audio receiver
  1. What exactly are you looking for and how will you be using it? What is your budget? A/V Receivers can run in the multiple thousands.

    If you are simply looking for something with a 5.1 decoder and S/PDIF inputs you could just get something like the Logitech Z-5500
    http://www.logitech.com/index.cfm/speakers_audio/home_pc_speakers/devices/224&cl=US,EN
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