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Hi Bill: You can do fine with the M-Audio Delta 2496, which generally comes in under $100. If you need a bit higher quality and balanced inputs and outputs, I'm a big fan of the long-time tried and true CardDeluxe. However, I should say that there are USB and Firewire converters that claim as good or better spex than the CardDeluxe and cost 1/3 as much. I've used the CardDeluxe for 7 years now, made hundreds of hours of transfers for numerous clients and never had anyone complain about the audio quality. -- Tom Fine ----- Original Message ----- From: "Bill Fliss" <[log in to unmask]> To: <[log in to unmask]> Sent: Monday, December 14, 2009 3:17 PM Subject: [ARSCLIST] Sound card recommendation > Good afternoon, > > I know that conventional wisdom prefers a stand-alone A/D converter instead > of using your computer's sound card to convert an analog signal to digital, > but can anybody recommend a sound card to me that can handle a capture at > 24-bit/96kHz? This would be for a PC. > > Thanks, > > Bill Fliss >