Benchmark reviews the HT OMEGA CLARO 7.1 Channel 24-bit 192KHz PCI Sound Card.

Quote from the review:
"HT Omega is among the first companies to offer authentic high-fidelity sound at a true 24-bit level of performance. The world class Oxygen 8788 based audio processor by C-Media supports most all industry standards for 3D computer sound; including EAX, A3D and DirectSound.
Other very large companies abused consumer trust and have made claims to having this level of sound, only to wind up in court disputes or offer subsequent products that boast 24-bit processing but haplessly renders at 16-bit. "
Read the full review on Benchmark Reviews. Card available on NewEgg.