A quality sound card is a must for audiophile digital transfers. Check out a company called RME; think it is German. Stereophile reviewed their card a couple of years back and simply adored it (well, they adore lots of stuff). The Midiman/M-Audio Delta 2496 Audiophile card is also excellent but it lacks a sample rate conversion facility. Most good mastering software has a sample rate conversion facility (Soundforge, CoolEdit Pro).
