QUOTE(greynol @ Apr 23 2008, 12:03)

Neither of you guys addressed the strong possibility that the sound card in question may be re-sampling to 48kHz.
Well, I did say "A high quality audio interface", which would rule out virtually all SoundBlasters.
QUOTE(ethanw @ Apr 23 2008, 15:00)

looks like my SOund Blaster Live 24bit card does indeed convert everything to 48Khz . . . definately need a new card. I guess all I need is a card with a digital out that will allow me to pass 2 channel 44.1 Khz. suggestions??
This seems to be the favorite sub-$100 card among the HTPC crowd (I have one myself):
HT OMEGA STRIKER 7.1 Channels 24-bit 96KHz PCI Interface Sound CardThere is also an upgraded version:
HT OMEGA CLARO 7.1 Channels 24-bit 192KHz PCI Interface Sound CardAnd a super premium version. Basically the same as the CLARO, but with upgraded opamps:
HT OMEGA CLARO Plus+ 7.1 Channels 24-bit 192KHz PCI Interface Sound CardIf you're sure you're going to go digital, the STRIKER is probably the way to go. It has optical and coaxial, both in and out, which is rare for a card at this price point. Also, the analog quality is unbelievable for a sub-$100 card.
The CLAROs are significantly better and have analog quality on par with serious pro-audio interfaces. But if you're not going to use analog, it's probably not worth the extra cash.
Even if you decide to go with the STRIKER you should try hooking up both digital and analog and do an A/B comparison. Especially since you seem to be primarily interested in 2-channel. I don't have any experience with the Marantz receiver you mentioned (I would expect it's pretty good), but many receivers in its price range can be bested by surprisingly humble sound cards. So it's always worth trying both to see which is really better.