Good Sound Card

[SaberDicer]

Can anyone point me in the direction of a good sound card preferably under 50$ (the lower the better). I was looking at an Audigy 2 Value, my friend recomended going up to the ZS, can anyone tell me if its really worth the 30 or 40 dollars more ( I'm not an audiophile and think the sound coming from my SB Livw Value is already pretty good, I will be running everything through speakers anyhow)