For a budget soundcard, you can get the Xonar DG. Good price, good quality, and it has a built in headphone amp for higher impedance headphones. The DS/DX are good depending on if you want to use PCI or PCI-e slotts. High end cards would be the Essence that has a headphone amp, and the D2X. For Headphones, the ATH AD700 is a good budget friendly set for gaming, next would be the Senn 558s. These are the next generation from the 555s, with an improved sound deflection to improve low end response. You can use them without an amp, but they will benifit from one. The ATH A700 and the DT770s (32 or 80ohm) are both good all around cans, but more for music. I personally use the latter for music. They are closed and will give you better low end response than the open cans, but will also be more uncomfortable to wear for long periods. I hope this helps, but I would suggest that you go to a music center ( for musicians, DJs and producers ) to try out some headphones and get a feel for what you like, and the difference between the low impedance headphones verses the high impedance ones on and amp.