What is the best audio card available

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Define best?

Also, do you have $10000 and upwards to pay for that stuff? ("Best" in audio equipment goes to very insane values)
 
SB Audigy are good cards, you could go any of the X-Fi platinums depending on your budget. also depends on what you are actually doing. I.e Gaming, movies, music or music production. More details will provide more answers from others. also include things like cpu and ram if you are heading down the music production pathway.
 
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