Best sound card under $500?

What is the best way to get the sound out of the computer these days?

I was gonna get the waveterminal u24, but they quite making it, so here I am asking you all.

Thanks in advance...
If you already have a good external DAC. I would highly recommend the Trends Audio UD-10 USB converter. It's got DAC in it that you could use (headphone jack out), but the built-in DAC isn't that impressive. When used on battery with a good DAC it's hard to beat. I got mine for 130 bucks. I'm not even tempted to try and upgrade my computer side.