CompUSA has run a special on one of their lines of sound cards twice now. The brand is MAD DOG , and the model is PREDATOR.
The one I bought is a 6 channel job (5.1). It had a $20 rebate. I got it for either $9.99 or $19.99 - can't remember.
The card is nicely made with good specs and all the features you'd expect. Installation went smooth on xP.
I don't have a sub or center channel speaker to plug into the card so I can't comment on those features but the front and back speakers work well.
It comes with a couple of games, a mixer, a jukebox, a "looper", and a DVD player(?).
This Predator model has been replaced by the upgraded Blastwave model which is more expensive. The last time I was in CompUSA they were still on the shelves though. My guess is that they will rebate it again soon so keep a heads up.
I found the Sound Blaster Live! 5.1 OEM for $34.91 at NxGen
I don't think it's worth going any higher than the Live! 5.1. The Extigy and Audigy are just way overpriced for a ton of features you'll never use! Hope this helps...