In fact some very cheap c-media based soundcards (like the Z-Cyber Nightingale Pro6 for 35 EUR) do not resample, too ;-)There are probably a few more pro soundcards that do not resample the audio signal.
http://au-ja.de/review-zcyberngp6-1.phtml <-- old german review
This one gives you headaches if you want (ac3) DD and DTS out. Forget it.