Make a sound card is no more a complex issue. If you use great IC PCM2702 from BURR BROWN / Texas Instruments you can create a fully functional USB sound card. This sound card can be powered from USB port and has one stereo output. You don’t need to install any driver for Windows XP and Vista, because they are already inside. This is really plug and play.
DIY Sound Card with PCM2702: [Link]