Sharky's review on Santa Cruz made it really tempting to buy santa cruz over SB live
Should I?

Read this thread:
http://www.sharkyforums.com/ubb/Forum8/HTML/000074.html

I highly recommend this card. It's rather GREAT......The SB Live! is rather using an old technology when comparing with the Santa Cruz card. Cirrus Logic's CS4630 SoundFusion DSP is really great and it really needs DirectX 8 in order to take advantage of this sound DSP.........

Doesn't look like it's around retailers..
All they have are diamond, creative, and santa cruz
What company is that?
How much?

OK, Santa Cruz is made by "Turtle Beach", www.tbeach.com

This card is now retailing around $90USD and it can be found mostly online (www.mwave.com) or at your local EB/EBX which is usually a few bucks more........I suggest u get from an online store........

Anyway, it's a really GOOD card and its price is lower than the SB Live!.