Just spotted this @ NvNews.net where one of their news posters has received an email pointing him to a spanish website that had a presentation that had the proposed specifications for the Audigy 2 sound cards:

DVD Audio, Dolby Digital EX 6.1 o THX de Lucasfilm and backwards standards compatible.
Playback in 24 bits y 192 kHz.
106dB Signal to noise level (6 dB more than old generation).
Recording in 24 bit/96 KHz.
Frequency response from 10 Hz to 46 kHz.

Hit Read More for the Creative Labs Audigy 2 presentation. Creative Labs Audigy 2 presentation