C-Media Oxygen HD sound cards from Auzentech and Sondigo
If you've been frustrated by Creative's lack of competition, or say you run Vista so therefore have no drivers…keep the faith, there's some competition it seems. The TechReport makes me feel good about my long reviews, with 22 pages dedicated to this sound card, overall neither's perfect but neither are Creative's.
Otherwise known as the CMI8788, the Oxygen HD supports resolutions and
sampling rates up to 32 bits and 192kHz across eight channels. More
importantly, the Oxygen HD's feature set includes the ability to encode
Dolby Digital Live and DTS, allowing it to produce multi-channel
digital output via a single S/PDIF connection rather than a mess of
analog cables—a capability not even Creative's vaunted X-Fi can match.
Read the rest here.