About a week back, my Sound Blaster Live! Value sound card started dying on me. I found a Philips Seismic Edge sound card being sold at Ebay for $29.99 (shipped) for the "buy it now" option. You can find better deals if you wait until the auctions end and you'll save a few bucks. I needed one quickly, so I was willing to pay a few more $$. I currently have Altec Lansing (ATP-3) speakers connected to the sound card. I listen to quite a few MP3s and frankly, the SB Live! can't keep up with this sound card in regards to sound quality. I can't believe how good my music sounds. Oh, the versions that you find on the auction sites are OEM cards, but do come with printed manuals, drivers on CD and also an analog sound cable - so essentially, the card is the same as the retail package, but doesn't have the full retail box with shrink-wrap. Retail versions of this card usually run about $55 + shipping. Way to go, Philips!!