What's the best sound card for $100?

There is currently a gap between about $70 [ASUS Xonar DX] and $120 [ASUS Xonar D2(X) and Auzentech Meridian 2G], though you can sometimes find an ASUS Xonar D2(X) for about $100 or so. For most people, the DX is more then sufficient to meet your soundcard needs.

Note though, if using [or plan to use] high impedance headphones [<150 Ohms], the ASUS Xonar DG may be a better bet.
 

alphacoyle

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I was thinking of getting something like Logitech Speaker System Z523. Do you think I don't need to buy a sound card then?