You may consider soundcards from Diamond if you don't want Creative cards.
I persoanlly wouldn't recommend the new MonsterSound MX400, altho it has an onboard SPDF outlet, the card itself isn't anything special.
I would actually suggest the older but better MX300, which is available on OEM dealers at around $30 (Retail price at $99), MX300 has a very user-friendly interface, a better support for Dolby Digital than SB Live!, and an onboard equalizer. The only downside about it now is that the sound feature it supports, the A3D by Aureal, will probably be no longer in use due to the bankrupcy of Aureal recently. But MX300 is still a great card to be recommended.
Well, SB Live! isn't bad either, tho. Especially if you are a computer musician, it has a very powerful synthesizer.