In addition to the others, I'd have to say that it's the difference between a GeForce 5200 and an ATI 9700 Pro. The 9700 Pro does it better, does it faster, but costs more. It matters on your priorities. Look at the Creative website, and at some reviews floating around cyberspace about Audigy2 reviews (as they almost always have comparisons to the Audigy1 as well).
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