Eduello :
HumdrumPenguin :
I have a top sound card (asus xonar essence stx), and it improves like hell the sound of my headphones. But first, you need good pair of cans, those normally go for 200 bucks or more (up to + - 2000). If you dont have it, your cans wont even require an amp/dac, which is the paper of a sound card. So you won't see a difference. Top motherboards have sort of ok amps, but still they can't drive high end cans. We're talking on a whole different level of budget here, but its just so you understand the basic; no good cans, no need for sound card. Btw, even my card can't drive high end cans like sennheiser hd 800 or audeze lcd-3.
And this, children, is the enthusiast in its natural habitat...
JK, but as you said, good hardware costs a lot and since we're talking about a gaming pc here, the money would be better spent on something else.
By the way, since you seem to know a fair bit about PC audio, what's your opinion on HDMI audio? As in is it better/worse quality than what you get from sound cards?
Depends just where you conect it. You can't use hdmi on sound cards, so it's not the best option. It's all just digital audio. EVERY digital audio needs a dac (digital to analog converter), since it gets the audio fom 011001000 to analog audio, waves you can hear. You plug your hdmi cable on your mobo, you'll use the dac from the mobo, you plug it on your tv, you'll use the dac from the tv. Now... you plug it on an external dac/amp, and things change, you'll be using a dedicated dac. Same applies to sound cards, but there's no sound card with hdmi in. So a dedicated dac/amp (sound card or external dacs) will always give you better sound than the one you get if you conect cables direct to a tv or a mobo or whatever hell you're using. But again, can't improve a piece of cheap work. So to see the difference, you need everything to be good. The source (sound), the dac/amp, and the speakers/headphones. And as a final thought, headphones created by gaming companies, cof cof steelseries, are normally so bad that makes me cry (and other people too).