best pc sound card

Hi I am having a new PC built for gaming etc.  As with my present PC I use optical out from the audio card to the processor.  I have a decent componets Mcintosh mx122 processor Mcintosh 611 amps for the front Magico S5 for the front speakers, 2 subs and Mcintosh amps and speakers for the surround and center channel.  I would like to get the best quality audio card internal or external.  I would also like to have an HDMI connection between the audio card and the processor instead of optical.   Any advise would be appreciated.  Thanks

Probably the best multi-channel analog computer sound card is the Xonar Essence Stx with the 5-channel daughter card.  This gives you a full 7 hi res channels.  Both cards allow you the ability to swap op amps.  The versions with the 5-channel daughter card are rare, but they can be found:

There are not any sound cards with HDMI outputs.  However, you may be able to use a video card with HDMI output to connect to your MX122 processor.  I don't know how this works because I haven't done it. 

Alternatively, you can get a used standard Asus Xonar Essence and use the digital COAX output (which is going to be a lot better than the toslink you currently have).  This will support multi-channel and Dolby Digital / DTS.