what are you looking for the card to do -- bit-perfect digital out playback, or just nice sounding analog?
I've been VERY impressed with the Chaintech AV710, which runs a whopping $25 from newegg, etc. It is built around the via envy 24PT chipset (used by many more expensive cards) and, for 2 channel analog playback has the ability to pass the analog through a burr-brown d>a which is supposed to sound Great. Digitally, there are some firmware swaps available from places like headfi.org that will enable it to mimic far more expensive cards and pass bit-perfect digital output (optical only, unfortunately) via asio drivers.
At a minimum, worth checking out if you're looking for a nice sounding analog out solution and/or can work with optical digital.
Otherwise, the audiophile 2496 is a known solution . . . .