[alsa-devel] line in recording w/ alsa - suggestions for a snd card?

hi folks, i ve given up on that problems w/ recording because it leads to LQ recordings in the best case. so does anybody have a suggestion for a sound card PCI-internal that works w/ ALSA and records HQ from line-in that can be used for digitalizing? frankly, as long as it would work money isnt important but on the other hand it doesnt need to be 192 kHz one for >100 eur. so as long as the card does record HQ in 44/48 kHz would be perfectly OK and the cheaper, the better.

thanks.