I recently picked up the Auzentech X-fi Prelude sound card for my PC -> Auzentech and a pair of Audio Technica Art Monitor ATH A500 headphones (yes, the specification is important.).
So beware review requesters, I will pick up everything in your piece, including what it lacks :P.
Of course, there is a word character limit...
EIther way. If you have some money, the sound card and heaphones are a really really really nice combo at a really good price. If you shop around, you can get em fairly decently priced, and they make things sound AWESOME! I could have sworn angels sang when I started listening...
Whether or not I'm becoming delusional is besides the point though, the sound card gives a fairly decent amount of control for you to tweak the sound and offers some really solid functionality. The drivers are a touch slow on load up and shut down though...