The SE does not sport the EMU10K2 DSP of the normal Audigy series but rather the cheaper CA0106-DAT, nor does is seem to include any licensed decoders, thereby saving more moolah, and finally the connectivity is limited so it is most akin to the Live! 24-bit and Audigy LS, and indeed may amount to just another rename of that product. In the same price range I recommend the Audigy 2 Value instead which can be had for $35 via eBay, or else perhaps a used Audigy 2 ZS.