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Which PC interface to record acoustic guitar?

My friend wants to start using his PC for recording his acoustic guitar and vocals.
I told him to get an interface and then he should be able to download some free recording software that he can use with it.
He only needs about 2 tracks...no more than 8.
What products should I recommend to him?

Audio Interface to replace a Tascam US-122?

I currently have a Tascam US-122 and am looking to upgrade. I would like S/PDIF ins and outs and don't want to spend more than $250-300. Also, it needs 24-bit capabilities. Some of the M-Audio FW stuff is appealing, but I have heard there are problems with the drivers for OS X and are just problematic. Any ideas?