Well....that depends on exactly what you're looking for. There's been a plethora of discussion on this topic already -- Try doing a search on this site. To summarize, the SB Live cards are good cards, and a good value -- but they are not designed for professional recording. If you're just starting out, or are just doing it as a hobby, an SB will probably work great for you -- especially if you want the versatility of a great gaming card. However, if your sole application is music recording, and you are seriously pursuing making quality recordings, you're going to want a dedicated recording card. Essentially the difference is going to be in things like: number and types of ins and outs, recording depth (SB's are 16 bit, good recording card is 24), and sampling rate (44.1/48 kHz as opposed to 96).
Spoon
