I don't need 8 outputs and surround, etc. I just want the best a/d-d/a coversion, low noise and distortion, low latency, great tube sound, (kidding)and other stuff I don't understand that sounds good. I will be editing 30 years of tapes and making digital copies. Thanks. 8)
If you can swing it, the m-audio 2496 is excellent, but it's more like $129.
Less than that, and you are talking Sound Blaster and prosumer cards.
I'm assuming this is for a PC.
go here and ask, they have lots of experience:
http://www.audioforums.com/cgi-bin/ubbcgi/forumdisplay.cgi?action=topics&forum=PC+OS+and+Hardware&number=1&DaysPrune=60&LastLogin=
The SNR on the new Soundblaster cards is surprisingly good. I think $120 will get you an Audigy 2 - which can handle 24b/96kHz (!) I can't really report on the quality of the A/D-D/A converters, but those cards are tough to beat for the money...
If you are looking for real-time effects processing on windows, then I would steer clear of any soundblaster card.
My experience with the soundblaster cards is quite good. if you're going to do any real-time effects processing though, $75 isn't enough. Increase your budget, and then you'll have a mega-cool soundcard!
The M-Audio and the Echo cards are very good and will give you semi-professional results...spend the extra dough...
stay away from all soundblasters! They're more for gaming and not recording audio...don't have time to go into it but just go to rec.audio.pro
to see all the reasons why...