if you can get a tad higher with the price i would suggest either the fast track ultra (64 samples buffer, about 6.8 ms roundtrip latency) which i now use regularly or, from emu, the tracker pre or the 0404 usb. to cite myself from another post on another forum on reply to the 0404usb: "i second that. furthermore,you can get unbelievable low latencies (for usb) with this emu thingy. i checked it once with the CEntrance latency checker tool, when i remember right i got about 5 ms TOTAL roundtrip latency. my m-audio fast track pro has 11.x ms at 128 samples buffer.. even cheaper solution when all you need is two ins/outs: emu usb0202. converters and mic pres not quite as decent as on the 0404, but i suppose still good." cannot personally comment on the 0202 as i never had it, but i used both the tracker pre and 0404usb. very good value for the money. some people have issues with the drivers, especially at really low latencies