Diamond Xtreme Sound 5.1 Review
 

For twenty bucks this sound card is a great way to lower your CPU usage and increase your frame rates. Is it an increase that is going to be noticeable? Not if you're already getting over 90 frames but if you have a mid range gaming system and you are finding your frame rate starts to bottom out when you get a lot of action on the screen then this sound card is a perfect, inexpensive upgrade option for you.

http://www.gamepyre.com/hardwared.html?aid=922&p=1