It's not a soundcard, it's an analog/digital converter. You get a digital signal that you can bring into your PC via S/PDIF, but that requires an soundcard with S/PDIF ports.
Ooops, my error, I thought you was talking about the ART DIO.
But still, the M Audio Delta Dio is not really comparable to the SB Audigy or the M Audio Audiophile. It is a digital-only interface -- you can plug in S/PDIF or TOSLINK (optical) cables to it. Well, it does have stereo analog outs, but no analog ins.