M-Audio Firewire 410

The M-Audio Firewire 410 is a great solution if you are using Windows XP and you only need 2 inputs. It's only $299. For $299 you can get professional quality recording results! Unfortunately as of today M-Audio is not providing Windows Vista drivers so only buy this if you are currently using XP. Surely eventually M-Audio will start supplying Vista drivers.

I haven't tried it, but I wouldn't be surprised if it does work well with Windows 7 (because everything seems to work well with Windows 7, I love it and recommend upgrading to it ASAP.)