Take a look at the M-Audio range of PCI cards.

I think all of them have S/PDIF In and Out and they are supported by
ALSA. The Audiophile range are pretty cheap but good quality (I don't
have one but I've heard they are good)

Otherwise as Jeremy suggested, the E-MU range is also pretty well
supported by ALSA (apart from the USB cards if I remember correctly)
and will be similar to the M-Audio range.

-- 
Chris Stranex
rm-rf

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