I can't comment on the Audigy, but it does look to be a very nice card. I can comment on the Philips AE however. It is the best soundcard I have ever used. I have used the Hercules GTXP, SB Live original, and SB Live 5.1, and the AE is just much nicer and feature rich. The QMSS of the AE is really impressive and does wonders for games and DVD's.
I agree with Insane3D.... QMSS is really impressive.
If you don't need S/PDIF input or PowerDVD, then save the cash and get the Philips Seismic Edge PSC705...
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