Good Midi/Audio Interface Card < $100

[tcsenter]

A friend is into music - keyboards, guitars, drums, mixers, etc. - and wants to experiment with MIDI on his new Pentium 4 system. He asked me but I have no experience with MIDI interfaces and recording stuff, but I told him I'd ask around. He is willing to spend $100 on a MIDI card, prerrably with other analog or digital I/O features. I guess what he wants to do is record, edit and mix audio, using his computer as a sort of audio workstation. Can anyone recommend something (MidiMan, Ensoniq, etc)? TIA!