http://www.digit-life.com/articles2/...n71/index.html

"Actually, we expected that the Audigy2 would sound better because its Audigy2 DACs have better specs. But the Revolution 7.1 showed a little advantage! Its sound was a bit more detailed and richer. However, you will hardly notice any difference on the acoustic systems up to $500. Secondly, with the SSRC plugin used in the Audigy2 the difference is vanishingly small, and it disappears at all if you listen the other card in 30 seconds."