In need of sound card

As a gift for a single mom my wife and I know I built a computer
out of the spare parts I had laying around (AMD K6-2/550 512M ram, etc),
but the ancient sound card I had (SB16) doesnt work with Win2k :(

If it were for me I'd just load linux on it and be done...
but since she wants to use it for taking internet classes/etc which often
have retarded IE/Windows only plugins involved I loaded win2k on it.

Anyone out there have a pci/plug and play sound card laying around they'd
be willing to part with cheap, or know where I can go locally to pick one
up ~$10-$15?

JD