IMHO...
SoundBlaster Live Cards aren't all they are cracked up to be, unless you like crackling sound...
I really, really like two cards. Both are based on the new Cirrus Logic Chipset:
Hercules Game Theatre XP
Turtle Beach Santa Cruz
Both are basically the same card. Same engine, same 6 channel capabilities, same MP3 Hardware Accelleration, etc...
Each one has it's own specific benifit over the other:
Hercules GTXP - Has an absolutely excellent external breakout box with every input and output known to mankind, including Optical and Coxial digital connectors, Gold-Plated RCA's (fully rigged for 5.1 sound), 4 USB ports, 1/4" Microphone and Headphone Jack's with separate volume controls, etc...
The bad - The card has no internal SPDIF connector.
The drivers (2.0 for Win9x, 2.02 for Win2K) are dandy if you are running Win2K or Win9x. However, SOME people have had trouble with the Hercules drivers if the computer has more than 256MB of RAM installed.
Unfortunately, if you are running Windows XP, you are completely totally out of luck. The current Win2K drivers will not work, and it was only 2 days ago or so before a Hercules Tech finally released some company information about this. NO drivers until at least October AFTER Windows XP is released. That sucks.
The REALLY bad - The GTXP has been removed from both Best Buy's and CompUSA's SKU list. I have NO idea what this is supposed to mean, but it can't see it as being good...
Cost - $150 or thereabouts.
Turtle Beach Santa Cruz - Again, the same basic reference Cirrus Logic Chipset and Card. Has an internal SPDIF connector and several others the Hercules does not.
Windows XP Beta Drivers that WORK JUST FINE!
Overall Driver quality seems to be much, much better even though it is obvious that both cards drivers are based on the same Cirrus Logic reference drivers set. Sort of like the same thing you see with nVidia video cards.
The sound quality of both of these cards is outstanding. IMHO, they are substantially better than the SoundBlaster Live Cards.
CPU utilization is no problem at all and is nearly non-existant. Hardware MP3 Accelleration/Playback (with a supported player application) makes that even less of an issue.
I had to remove my GTXP and buy and install a TBSC due to the Windows XP problem with the GTXP drivers. Again, the beta TBSC drivers work perfectly in Windows XP.
GTXP owners are EXTREMELY ANGRY at Hercules right now, and for good reason. We have world-class hardware sitting on a shelf because we can't use it. In fact, Hercules overall attitude concerning drivers for this card is very poor.
And, no. The TBSC drivers won't work with the GTXP. Been there, tried that
Right now, my overall vote for the BEST sound card on the market is the Turtle Beach Santa Cruz.
TL
No breakout box - HOWEVER, the TBSC duplicates most of the GTXP's features with jacks on the back of the card, including full 6 channel sound, AC3, digital output, etc... The main difference is the lack of the 4 USB ports.
Cost - $79.95 at CompUSA