This was asked by a forum member on another message board, and i felt you guys would be able to answer this the best:

"Just wondering if someone has an audigy 2 and has upgraded from a sblive card. Just thinking does all that upsampling from 16/44.1 to 24/192 does really make a difference?

There are certain mp3 players avaialble that can use the upsampling feature of the recent sound cards. One of them is foobar2000. An amazing mp3 player that looks like a notepad but has a superb capacity to play mp3s or acds in their full quality.

here's the website

foobar2000.hydrogenaudio.org

Anyone having an audigy 2 or any other 24/192 sound card, please tell me if it does really make a difference on the sound quality of the mp3s or the audio cds.

I am still having a hard time trying to decide whether to spend a 115$ on a sound card."