Unfortunately now that Aureal's deceased, I give that title to Sound Blaster Live 1024 OEM. I hate Creative Labs to the bone, they're the prime example of the lazy king of the hill with no one to kick them down. However, SB Live 1024 OEM is a great card, especially for it's price. I paid $50 for mine, and this was months ago here in Finland where hardware is relatively expensive.
Don't be fooled with "SB Live Platinum edition(s)", "Live Gamer" or "Live MP3" and other Creative marketing crap whip-ups like that, all are just the basic Live card with different software package and differing output connectors.
Unless you really need a digital output or the bundled software, SB Live 1024 offers everything it's two to four times more expensive counterparts without luxuries like printed manuals. But who needs 'em anyway 🙂