SLCentral has posted a review on the Turtle Beach Santa Cruz

Sound cards have become a big market this past decade, with the introduction of high quality audio, sweeping changes have brought about a new period in which multimedia and A/V playback was available to computers. This period has only gotten bigger and more profitable as media formats such as mp3's and mpeg-2 video files demand the bandwidth and quality of high quality output cards. Throughout this period, we've seen many companies enter and exit the market of sound cards, as of right now, the 2 major players in the enthusiast/gaming market are the Audigy series by Creative and the Santa Cruz by Turtle Beach (Philip's Accoustic Edge uses the same chip as the Santa Cruz so I'm still considering there to be only two major players).

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