Tech ARP has posted Sound Card Buying Guide
A quote from the article:
Sound Card Buying Guide
There are just so many misconceptions flying around on how to select the right sound card. This guide is going to emphasize two schools of thought here; gaming, where the frame rate (frames per second or fps), directional accuray and environmental sound effects in a game is paramount, and audiophile, where sound quality and high fidelity comes are the most important factors.
Join Empire23 as he goes through the intricacies of the sound cards and breaks it down into the key issues you need to know before you pick up a new sound card. If this can be challenging to even seasoned PC hardware enthusiasts, it can be quite impossible for a newbie.
Sound Card Buying Guide