We use a 24 bit 96 kHz sound card for our professional test kits. It has digital in and out SPDIF. I have not used it for music listening, but it is fantastic for our measurements.
Rives Software, Test and Measurement
You'll see it listed on the left column, the U24.
Rives Software, Test and Measurement
You'll see it listed on the left column, the U24.