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Hmm, it kinda depends on the quality of speakers or headphones he's planning to use, ie. there's no point in having a really ace soundcard and not so good speakers or headphones, coz it will still sound crap :-)
Also, does he want a front panel I/O bay? What does he want to use it for, any recording?
If he's planning to spend around £50, there are soundcards such as Creative Audigy 4, and Creative X-Fi.
Roz
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