I hear Audigy's are great.  I think the cheapest one will work fine if you don't need the digital SPDIF output.  The next one up (ZX ?) has this output and is < $90.
DJ229 - AIR MAFIA 
Water Cooled Barton 2500+ @ 3200+ 
Asus A7N8X-E DLX / Antec 480 PSU 
1 GIG Mushkin PC3500 Level 2 
ATI 9800XT / CAT 4.8 
XP Pro SP2 / Soundstorm Audio 
CH USB HOTAS / TrackIR 2 
50" Panasonic LCD RPTV