A few audio devices to allow for this with synchronised or master clocks, but these are not what you would call inexpensive apparatus. PC sound card rarely have a clock input or output to allow for this kind of chaining.
Hmm RME cards I believe have this ability actually(And are what I am using;)
But aside from that the other reason I would want to do this is not just
for the purposes of recording, but to route all my system audio out of a
cheap card that doesnt need to stay synced so it doesnt affect my
recording at all.
Seablade