Jeff,
This is one of those questions that answers 'depends.'

If you're working with Vista or plan on it, or Windows 7 when that arrives, skip Creative. You can't get drivers for it, and Creative is no longer even offering Audigy drivers on their website for XP or earlier. In my opinion, Creative is a dead end.

The tried and true would be the M-Audio 2496. Two channels of analog in and out, MIDI capability and two channels of digital in and out, if you have digital gear. The 2496 does NOT have a synth in it, it is a true prosumer quality card. If you are looking for synths, most people are using software synths, which are either VSTi or DXi. If you wish to use SoundFonts, you can find software solutions to run as a DXi or VSTi, if you need them.

When you say MIDI, I would like to assume that you mean a MIDI interface on them, and not the internal synth. Since Windows 98SE, all the MIDI sounds are usually carried out by the GM.dls file in Windows, which is the Microsoft Wavetable yada yada blah blah Synth. If your friend does not have an external hardware synth, I would recommend the Ketron SD2, either purchased from PG Music or you can ask Mac about getting one. That would be far superior to any SoundFont or many software synths.

I've just put together a system with an Asus D2X PCI-e sound card, but haven't really had the time to work with it yet to see how it goes as far as recording.

Gary

I'm blessed watching God do what He does best. I've had a few rough years, and I'm still not back to where I want to be, but I'm on the way and things are looking far better now than what they were!