I think simply saying that anything above 16/44K doesn't matter is ignoring a number of things, especially the fact that there are plenty of DVDs, Blurays and digital video formats that will include higher resolution audio, too.If you're just listening to stereo music, then I would tend to agree. If you're recording or using your PC for HD video media, I strongly disagree.One thing to note is that in recording, your sampling rate determines your recording resolution, and therefore your depth of editing. It's the classic stair-step effect you see in graphics when you don't have AA or a high-res texture. Your wave suffers from the same thing, meaning your edits take a larger chunk out of the wave, your sample records a more jagged version of the audio and your end product suffers.That said, I think the average user can get by on decent on-board sound, or with an upgraded Creative card.If you're a headphone gamer, like me, the story is different: get yourself a quality card that will do USB output *or* if you're using a 1/8in or 1/4in jack headset, grab a Focusrite or M-audio studio recording device (you can get a tiny one that only has a couple inputs as you'll just be using the monitor out) and control your audio output through this. This will give you quality preamps, better output levels and a cleaner signal than you'll get from most any standard audio solution.You don't need a FW headset monitor, but in case you plan to do a little home recording later, Focusrite, M-Audio and Presonus all make viable solutions for less than $200 that will serve your headphone and recording needs better than half of the other PC-enthusiast audio crap.They're the ones making the gear the pros use for studio use, so they know their stuff.