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The ADC that is used in the Audigy SE and X-Fi Audio SE (don't mix up width
the better X-Fi Cards which are designed completely different) and the
Soundblaster live 24 is a Wolfson 8775 ADC.
http://www.wolfsonmicro.com/products/WM8775/
This Chip provides a quite fair to good input Sound Quality with a very
cheap price in the Audigy SE (bulk version) at 96 khz sampling rate.
But there are better ADCs in the better soundcards (like the M-Audio ones)
for sure!
But there is one problem with the audigy: it produces one sample offset at
one input channel. So you can only use Software which provides sample offset
correction (which Winrad for example does).
Stephan