I have a Midiman Audiophile 2496 and I have been very pleased with it.
What you need is very much up to what you're going to record. Just for home demo recordings almost any soundcard will do...
For more serious recording you should concider the gear you have at the moment ( instruments, pre-amps, effects, etc. ) and what you need of the sound card to get the best working unit.
More important features of a sound card than bit depth or sampling rate are low-latency, full-duplex ( most new cards are ), and that the card works with your other computer hardware and software.
You will get little to no advantage of a sound card capable of 24 bit / 96 kHz sound if the rest of the gear is poor.
Then again if you think you will be doing some serious recordings for comersial distribution ( CDs, etc. ) then you need a professional sound card and they are all at least 24 bit / 96 kHz...