It depends on what kind of onboard sound you have, and what kind of sound card you've installed. Some of the high end intel azalia codecs do a pretty good job at not using the cpu, and so does the karajan module on the DFI boards.
Some sound cards are software only (via envy for example) so may have higher utilisation if doing 3d stuff, while the newer audigy cards offload most of the tasks from the cpu.