$129+tax and $40 worth of rebates - great deal for the lowest cost version of the X-Fi. Versions of this card go up to nearly $400 but $89 gets you the important stuff - 51m transistors and 10,000 MIPS!
Review here explains why this card is such a big step past the Audigy cards:
FYI - It has some issues with NF4 mobos, known by Creative and supposedly BIOS updates to the mobo will fix. No DFI update yet, but mine is now in a DFI LanParty (623-3 BIOS) and working fine. Link to the (30+ page) post on Creative site about the problems:
They say you can RMA the card to Creative and get them to swap the firmware to fix the problem too (ie. Creative isn’t entirely sure what the damn problem is lol.)