The Chaintech AV-710 could work for you, it has an optical out with bitperfect SPDIF output--or resample to a select frequency: 44.1, 48, 96, 192.
For analog has 7.1 line outs, as well as a seperate 2-channel 106db SNR Wolfsenn DAC. The chipset is the Envy24HT, which is the same one used on more expensive M-audio Revolutions.
All for $20.
On the downside, for gaming, it only supports up to EAX2.