I use G35 headphones which are very good for sound, I believe they have on board sound card.
As I said before my onboard sound card is disabled and I use a HDMI cable connected to my Samsung.
Before I changed to windows 7 from vista sound was very poor in game inregards to sound positions and there was a strange hum in the background.
This issue with sound is relative as Frame Rates, the more you look into it the more you become critical.
I enjoy surround sound in game using headphones I presume 7.1 surround speakers would be a vast improvement but again is bigger better.
This hardware section has been very informative since I have play AH
