good but cheap sound card?

I am going to be needing a new sound card and was wondering what was good for gaming and music. good but cheap sound card?
SB Libe 24 bit - it's cheap but sounds almost like Audigy 2 ZS. good but cheap sound card?
But if you have 90$ - this would be the best:http://www.newegg.com/Product/Product.aspx?Item=N82E16829102006
yuor better off just sticking with integrated unless your gonna get a nice one
Anything by creative they are the only ones I can think of off the top of my head that do hardware acceleration in games. Its not much but you will get a 5 or 10 percent boost in frame rate when running one. I don't know if this will hold true in vista or not because of the new sound model but under XP it was true.