Best PC sound card for upmixing?

Which PC sound card is the best for stereo-5.1 upmixing?

[QUOTE=Goit;2069787]Which PC sound card is the best for stereo-5.1 upmixing?[/QUOTE]
if you have an audigy or x-fi, you can use the dts:neo for movie/music playback in media player classic

alternatively, any soundcard can be used if you use powerdvd/windvd’s dolby pro logic expander.