I've got a Philips Dynamice Edge 4.1 sound card that I'll be reviewing shortly. It runs for $25, but that's about all I can tell you right now, mainly because I haven't gotten around to installing it yet.
In the meantime, something like the Hercules Fortissimo II is a good choice. IMO, I think this card sounds better than the Audigy, and was about half the cost when it came out.