If you are asking then you don't need a sound card. And since he's into music industry (at least we can suppose) then he needs to reduce the amount of distortion from the recording process so that the overall quality of his tubes is improved.
This has to do with electromagnetic waves that hits the sound chips (and every other hardware btw) and input distortion here and there. So for a gamer that's not necessary to reduce it, but for an artist it's a must-have.
The way to do it is by using an insulated/incased sound card (a regular unprotected sound card does nothing distortion-wise) or by using an external sound card that can plug to a computer using USB. That latter one is the best of course.
Would you be able to recommend a good sound card, or at least a direction for me to look in, I am fairly sure recording will be what he wants to use the comp for. He won't be using the computer for games, but as a gamer building it for him I know nothing about this stuff.
if you can could you use this website where we will be purchasing parts, www.canadacomputers.com or www.newegg.ca is okay as well if it is not available from that site.