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ahh.. what's so crappy about SBLive? it's like the best soundcard you can get for $67 Canadian! 
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If he's recording using his line-in, chances are he's wishing that he owned a studio quality sound card, not a consumer one.
And, to answer your question, Creative Recorder has given me the best recording quality with my SB Live MP3+ recording from my guitar using my line-in.
-Shy
(edited spelling)