Upsampling Sound board for PC

Does anybody know of a soundboard for IBM compatible computers that does upsampling to either 24/96 or 24/192. Must work with WinXP. Also, must be soundblaster compatible; I occasionally play a game or two. I spend a lot of time sitting/working at the computer while listening to music and would like to upgrade the sound. I use a soundblaster Audigy connected to a pair of Monarchy audio SM-70 Pro's, B&W powered subwoofer, and B&W LM monitors. I was considering using an MSB LinkDacIII with upsampling but I would have to add a preamp and I don't want anything else sitting on my desk. Also, does anybody know if the new Creativelabs Audigy2 does upsampling. I called Creative but could not get an answer.

We sell an external sound card that we use for acoustical measurements. It's a USB plug in, so there's no "computer surgery". It's 24 bit A/D and D/A, coax in and out, toslink in and out. The analog in and out are balanced, but they use professional 1/4 inch phono jacks, so you would have to use adaptors (and you don't have to use it balanced). We are having some custom cables made for them as well. As to sound blaster compatibility, to my knowledge that is kind of a thing of the past and shouldn't be an issue. Go to this link and click on the U24 sound card for more information: