nOrh has a new Soundcard that is suppose to best anything out there.M-Audio Revolution 7.1 card or the M-Audio Sonica Theater PCI version,read the second paragraph from their news page and there is a pic of the HT card down the page.Klaus of Odessy bought one so he was impressed with it.
http://www.norh.com/news.html
http://www.norh.com/news.html