i suggest u better buy either Turtle Beach Santa Cruz or Hercules TheaterGame XP. i've heard the sound quality both of them in music, game and dvd. those're the reason made my choice went to Santa Cruz than Audigy LS. Beside Audigy LS doesn't process real 24 bit decoding. it resamples first to 16 bit then 24 bit. so what is audigy LS's 24 bit decoding for then??