What sound card for old computer?

I have a bunch good quality, Lame VBR mp3's and mpc's that I'd like to
be able to play in my living room through my home theater receiver.

I would like to be able to hook the receiver up to an old 200 MHz, 32MB
RAM Pentium computer. The computer has a poor quality onboard sound
card that I'd like to replace with a better one. It meets the
requirements to handle a Soundblaster 16 PCI with room to spare. This
card has a line level out but no digital out.

It also just barely meets the requirements of the Sound Blaster Live
5.1 sound card that has a digital out.(minimum system requirements -
Pentium® 166MHz 32MB system RAM, 64MB recommended)

The computer will only be running Winamp, and I won't load all those
startup programs that take up RAM, but I'm still wondering whether this
computer can handle the better sound card. I'm also wondering if the
sound quality would be that much better using a digital out with my
low-end stereo system.

Anybody have any thoughts on this or any recommendations on any other
sound cards that would work on this system.

Thanks,
Ralph