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A used Lynx wouldn't be bad. But actually, I'd have to say the very best-sounding converters are on the DAL (Digital Audio Labs) CardDeluxe.
That particular card gets overlooked because they're not the kind of company that agressively markets itself. Their control panel is basically nonexistant (it incorporates itself to Windows volume control panel the way a stock soundcard will), thus it's not the most convenient card out there ... nor does it incorporate itself well with other cards you might already have installed (or will install in the future).
But if you just need 2 really good-sounding channels, I'll be damned if that little bugger doesn't deliver the goods. It uses the same a/d converter chip as the Lucid and Myteks, I believe (CS5396). At close to 120 db dynamic range, it's a nice step up from the codecs used in the more expensive Lynx I. It also uses the AK4393 for D/A, which I believe is the same used in the Masterlink and several others nice d/a interfaces.
The analog section uses OP275s, which are unusually good compared to other cards on the market ... far faster/cleaner than the EMU cards. Strictly in terms of sound quality of the converters, there isn't another card - or even standalone unit - on the market that offers what it does for $300.
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