I am wearing the PC 360s right now. My setup includes HP Laptop to Creative Sound Blaster Recon3D USB to CMoyBB to my Sennheiser PC 360s. The Recon3Ds don't really push the PC 360s (including just from the laptop audio jack) as much as I had hoped so that is why I purchased the CMoyBB amplifier. It sounds AMAZING in games like DDO and LoL. Directional sound is on point (I have only compared it to low end Turtle Beach, the Triton AX 720, and Audio-Technica M50S) and sound is ******* AWESOME. One thing to know about the Recon3D USB is that the Dolby Digital decoder only works for the TOSLINK input. For USB data (from computer) it only uses THX Studio Pro, first audio card unfortunately and don't have much experience, and I can hear a MUCH better quality coming from games, for movies it works well awesome but music is where it lacks, no difference over onboard DAC other than you can do virtual surround (Unfortunately I prefer virtual surround on my music). Leave Crystalizer off. Overall the card is awesome but I will be looking to upgrade (FOR SURE keep this card) to something like the Asus Xonar Essence soon.