My Humble Opinions...
I will just post some of MHOs here... Here is mine on the best 5.1 sound card...
IMHO...
GTXP $129 - Everything is done well, no skipping in games, great support of current and future formats (2.1, 4.1, 5.1 and 6.1). This card uses the same chip as the Santa Cruz. The breakout box leaves very little to wish for. The price leaves even less. Being able to do 6.1 (I have even read up to 7.1) output really turns me on... (now now, don't let your mind in the gutter... heheh) This will not effect any current Klipsch ProMedia speaker, or any other multimedia speaker system, right now, but if some day Klipsch decides to make a ProMedia 6.1 to support 6.1 DTS and DD, this card will do it for you. The GTXP updates its drivers much more often than Creative. Get the GTXP if you are a big gamer and basically an all around multimedia user, DVD, Games, Music, and whatever else puts out sound.
Santa Cruz $69 - The best sounding card. Get this for music and DVD's, as well as gaming, but mostly for music. This card does by far the best music quality playback of the 4 cards listed here. The card uses the same chip as the GTXP but incorporates into it better drivers, not that the GTXP lacks much in drivers, but the SC having more stable, and powerful, drivers is a big plus. If you really like to listen to music and watch movies, this is the card for you. Consider this card a card you might use with a home theater PC because of its high quality sound output.
Acoustic Edge $99 - Music and DVD's and gaming with faster systems, anything within say 8 months old. This does the best 5.1 music, the previous two do a good job, a very good job really, but the AE has distinct, though computer created, 5 channels so there is little to no morphing of the sound. get this if you want to everything the GTXP does, but don't need all the I/O's and REALLY love your MP3's. The AE is the first 5.1 card from Philips, and they really hit the mark.
Audigy... $99 - Wait for this. It is a promising card, despite coming from creative... It is very powerful, but can not do even decent 5.1 MP3's, can have a squeal of death (too often it has this), not compatible with the via chipset, annoying lack of support, like any other Creative card. Wait till they clear up the problems with this card.