Games, MP3, not much difference really.
32bit card are PCI, not 32bit sound...
There are cheap cards like the Crysal CM series that score a 3/10.
There are inexpensive cards like the SB16 etc that score 6/10.
Then there are more expensive ones like the Vortex32 that score 9/10.
But the best are SB128PCI and SBLive! which score 9.9/10.
Not much point getting a an SBLive! Why pay for 4channel when you don't need it?
So I've got an SB128PCI in mine, it sounds
The PC Chips card I had in there before was pants compared to the SB128. The SB16 was Ok, but the cpu loading is less under PCI so I went PCI.
Sounds as good as the Live! in my main PC.