eBay with xindongcai2008 has the USB 7.1 Sound Card Adapter for $1.74 with free shipping. Creates a microphone and headphone connection from any open USB port. Features volume and mute buttons.
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$35 0 - $35 0
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$45 0 - $45 0
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Newegg 0$65 0
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Now the price is $91.78.
Deal is dead- however you can always get it here for $3.70 shipped ( daily regular price - not on sale price). But I do suggest you use USB cable with it- due to it's size and you don't want to stress your USB port.
http://www.dealextreme.com/p/usb-virtual-7-1-channel-external-sound-card-adapter-59077
Now back to stock for $1.74
That listing is now sold out, but it's relisted at $3
http://www.ebay.com/itm/USB-2-0-3D-AUDIO-SOUND-CARD-ADAPTER-VIRTUAL-7-1-ch-/280723268950?pt=LH_DefaultDomain_0&hash=item415c692556
However, it's really only virtualized 7.1 channels, might as well call it 99 channels as it's still only 2 channel stereo output. Once you get beyond this factor there are plenty of 2 channel virtualized 5.1/etc USB sound adapters on ebay or DX for under $3, or here it is for $1.75,
http://www.ebay.com/itm/Black-External-USB-2-0-to-3D-Virtual-Audio-Sound-Card-Adapter-Converter-7-1-CH-/160776767267?pt=LH_DefaultDomain_0&hash=item256f0ac723
i bought a few of these a few weeks ago and have no idea why.