[linux-audio-user] open & free soundcard

[joke]

Hi friends,

for some days I was looking for some open & free hardware and specially 
soundcards.
I find some informations about openhardware... but not really on the 
question of soundcard (some dac to build yourself). I would like to know 
if some of you guys using open & free soundcard and if not at least a 
way to do it yourself... or even if you know people who had a project to 
release some prototypes or have similar projects.
I could be really great to use a gnu/linux plateform with so much & good 
free audio software and to use an open & free soundcard to record & play 
this sounds!!

thanks for the help

Julien