Creative Labs PCI-Express X-Fi Fatal1Ty Pro Gamer's Choice Sound Card
$49.99 after $60 rebate - over 50% off after rebate
From ad listing
Chosen by professional gamers, the PCI Express Sound Blaster X-Fi Titanium Fatal1ty Professional Series sound card delivers the ultimate PC gaming audio experience. You'll hear realistic EAX® 5 sound effects and 3D positional audio that's so accurate you can locate opponents by sound - even over headphones. Plus, get unbeatable performance in your games with hardware accelerated audio and X-RAM.
http://www.frys.com/product/5614511