What is the difference between these sound cards?

What is the difference between these two sound cards:
DG5.1 with Audio Processor : C-Media CMI8786 High-Definition Sound Processor (Max. 96KHz/24bit)
DS 7.1 with Audio Processor : Asus AV66 High-Performance Sound Processor (Max.192 KHz/24 bit) ?
I think is not only between 5.1 and 7.1….. Which audio card you prefer?
