you have to be more specific
if you have a dedicated sound card it uses some sort of interface to connect to your motherboard. Its most likely pci, anyway motherboards use standard slots meaning your sound card will be compatible with any motherboard.
also why do you need to upgrade a motherboard if you are using a sound card to record. if you dont like the sound card you should be upgrading that, not the motherboard.
Upgrading my sound card is not advisary because my motherbod (Intel DH55PJ) costs Rs.3400 and my sound card (Delta 1010LT) costs Rs 15600!
And again... my sound card is not compatible with 'any card'. I was using this same card in an old motherboard and it was working moreor less fine. But when I wanted to replace my 7 year old motherboard with DH55PJ I get some crackling problems! So I went over to a computer center and tested my sound card with some 2 to 3 year nother boards and to my surprise the sound is clean and clear!
Now what should I do?!