Niceeshop via Amazon offers the Virtual 7.1-Channel USB 2.0 Sound Card Adapter for $2.82 with free shipping. (Meritline charges a few pennies more.) That's a buck under our mention from last fall and the lowest total price we could find by a buck. This sound card allows you to plug a microphone and set of headphones or speakers into your computer via the USB port. It features mute and volume buttons.