I knew they had them on clearance (passed it up for a cheaper card) but saw on fat walet that the price had came down. od number is 234672 and price is 38 dollars and change (they were still marked 56 dollars and change at the store I went to but scanned the cheaper price). they also had a soundblaster live 24 bit for 25$, maybe cheaper but thats what I paid a few weeks ago (actually they were out but that was the one I returned unopened). Its a clearance deal so they may or may not have them at your store but it seemed a good price for a sound card and a cheap way to upgrade onboard sound (or in my case aging soundblaster 512 cards).
the audigy features built in dolby ex decoder etc. for dvd, advanced resolution dvd-audio in 24 bit multi channel suround, bla, bla blaaaa.
Both aparentlly can symulate suround from stereo (creative cmss technology), which is why I decided to upgrade my older cards (at lest that is what they seem to claim to do, I havent installed it yet).
Just thought I would mention it.