Newegg.com has the Creative 70SB073A00000 Sound Blaster X-Fi XtremeGamer Sound Card for $75 after $20 instant discount w/ free shipping

The Creative Sound Blaster X-Fi XtremeGamer Sound Card can remix your stereo audio into surround sound - even through stereo headphones - which is ideal for playing first-person shooters because you can hear your enemies before it's too late.