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Most people will reccomend an M-Audio Audiophile 24/96. Like it's name tells, it's a 24bit 96 kHz capable card. Sound quality is great and drivers are rock stable. You get a analog input (RCA), a RCA output, Spdif in and out, and midi in and out. The only real "consumer feature" is that it can output digital AC3 through the SPDIF to watch DVD's in surround.
I myself have a Terratec DMX6fire 24/96 and I'm very happy with it. It uses the same DSP as the Audiophile (Envy24), and so far it has never posed me any problems. On the card itself you have discrete 5.1 out (internal decoder) and a line in on minijack. It features an extra breakout box with an RCA line in, an RCA phono in, RCA line out, jack mic in (with pot), jack phone out (with pot), RCA spdif in and out (with AC3 throughput) compatibility, Toslink in and out, and midi in and out.
The difference with both cards is that the M-audio is really aimed at the (semi-)pro market. So the card is optimised for pro audio progs (sequencers, softsynths, audio plugins, ...) but has very very basic "consumer" features (windows sounds, gaming, ...). So if you are using the computer for other purposes than audio, it's advised you keep a consumer card installed also.
The Terratec has that in mind, it has the pro features of the M-audio, but still has consumer features, for gaming and dvd playing for example.
Both cards have ASIO/GSIF/WDM drivers, so in the appropriate programs an optimal latency can be achieved (I'm running it at 3 ms without any glitches...).
If you want the absolute cheapest 24 bit capable cards, look for the Hoontech DSP24 value. Or try to find the lite version of the DMX 6fire (no breakout box, but still most useful features).
Real 32 bit cards are still hard to find, and are usually very high priced. But the Audiophile and the DMX6fire both accept 32 bit float (optional according to the recording app) or even 64 bit float (massive filesize though) recording and editing.
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